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This corrigendum is being issued to correct the typographical error in Para No.7 of the order of Tribunal dated 07-06-2021. It is mentioned at the ending of last line of the Para No.7 as “three appeals of the assessees are allowed for statistical purpose” instead of “three appeals of the assessees are partly allowed for statistical purpose”. The same may be read as “three appeals of the assessees are partly allowed for statistical purpose”. It is mentioned at the ending of last line of the Para No.8 as “appeals of both the assessees are allowed for statistical purpose” instead of “appeals of both the assessees are partly allowed for statistical purpose”. The same may be read as “appeals of both the assessees are partly allowed for statistical purpose”.