Tribunal is not competent to recall its previous order and re-write the same again and reverse the earlier decision taken on merit

RELEVANT PARAGRAPH 8. A bare perusal of the ground raised by the assessee, in impugned M. A. reveals that the same pertain to the issues adjudicated by the Bench, on merit, after evaluating the rival submissions, including case laws relied upon by the parties, and the relevant records. The issues considered and decided on merit after due application of mind by the Bench do not constitute obvious, glaring, patent and self evidence mistake of facts or law, within the meaning of the provisions of section 254(2) of the Act. therefore, the ground raised by the assessee in the impugned miscellaneous...