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2019 (4) TMI 167

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..... sions, therefore, there is a mistake apparent on record while taking the decision, therefore, as written submission filed by the appellant, correct fact has not been recorded in the order passed by this Tribunal, therefore, it is a mistake apparent on record and required to be rectified. Although the appellant filed written submission on 06.11.2017 but the same has not been taken on record as n .....

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..... plications for rectification of mistake in the order passed by this Tribunal on 28.12.2017 on the ground that at the time of the final hearing of the matter on 13.10.2017 the Bench has directed to appellant to file written submissions which the appellant filed on 06.11.2017 but without considering written submissions filed by the appellant or taking them on record the order has been passed, theref .....

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..... Chennai). 3. Heard the parties, considered submission. 4. On consideration of submissions made by both the sides, I find that in the case of M/s S.H.S Electronics (Supra), it is not a case of recording of incorrect facts, in the case in hand, the case of the appellant is that while passing the order this Tribunal has not considered the correct facts of the case as per their written .....

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