DOES THE APPELLATE TRIBUNAL HAVE THE POWER TO RECALL ITS OWN ORDER UNDER SECTION 254(2)?

In this case, the High Court observed that the power under section 254(2) is limited to rectification of a mistake apparent on record and therefore, the Tribunal must restrict itself within those parameters. Section 254(2) is not a carte blanche for the Tribunal to change its own view by substituting a view which it believes should have been taken in the first instance.