TMI BlogMistakes not raised or considered by Appellate Authority can't be rectified as errors under rectification rules.The very words “rectification of mistake” includes due application of mind on a particular set of fact or law which are liable to be corrected - In the facts of the present case, where an issue was never raised before the Appellate Authority nor considered by it, it cannot be subject matter for correction of a mistake. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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