ORDER
1. The appeal against the order of the Tribunal having been dismissed by the Supreme Court, the application for rectification of mistake cannot be maintained and is dismissed.
2. The Bench had observed that the application for rectification of mistake was filed after the Commissioner would have come to know that the appeal filed by it to the Supreme Court had been dismissed and contained the same grounds that were raised in the appeal before the Supreme Court. The Tribunal did not look very happily upon the action of the Commissioner and wanted him to explain how this happened.
3. In the reply that he has filed, the Commissioner has accepted that a blunder occurred and expressed his deep regret for it. In the light of this, we treat the matter as closed.