2019 (8) TMI 88

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..... at, rectification application is decided without any opportunity of hearing to the appellant, we are entertaining this appeal. No doubt, scope of rectification application would be limited. However, it would be against the principles of natural justice to reject the said application without affording an opportunity to the party. We set aside the order dated 20th December, 2018 in the rectificat .....

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..... record without personal appearance. According to the learned counsel rectification application was filed on 11th September, 2018. So reference to the communication dated 25th July, 2017 is misplaced. According to the learned counsel, the appellant be given an opportunity to put forth its case. 2. Mr. Ladda, the learned counsel for the department submits that, actually the appellant has .....

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