JUDGMENT
B.C. Patel, C.J.
1. We have come across some cases wherein on behalf of the Revenue it is stated that the Departmental Representative had made a concession before the Tribunal which is not correct and, therefore, the appeal should be admitted. If that be so, an affidavit should be filed stating that the Departmental Representative never made any concession before the Tribunal and along with the affidavit there should be a specific ground in the memorandum of appeal also. If after reading an order of the Tribunal it is realised by the Revenue that a concession has been wrongly recorded in the order, then the Tribunal should be moved by the Revenue mentioning that the concession ought not to have been considered as the Departmental Representative never gave any concession. We find that only at the stage of hearing of the appeal these questions are raised. Such an appeal cannot be entertained. Hence, the appeal is dismissed.