(1.) By this Rectification of Mistakes (ROM) Application the applicant submits that there are mistakes apparent on the face of the record and the applicant seek re -call of the Tribunal Order and prays that the matter be re -heard. The applicant has reproduced certain portions of the decisions arrived at by the Tribunal in the order to submit that there are mistake apparent on the face of the record.
(2.) Shri A.S. Sundararajan, learned Counsel appeared for the applicant and submitted that there are mistakes apparent on the face of the record on the decisions arrived at by the Tribunal. The mistakes apparent on face of the record of the finding of the Tribunal as framed by the applicant are as under:
(3.) Heard Shri A. Jayachandran, learned JDR for the Revenue.