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2014 (2) TMI 617 - CESTAT AHMEDABADRectification of mistake - Whether the assessee is having the original declaration as filed by the transporter - Copies of the transporter’s declarations were photo-copies - Held that:- declarations filed by the appellant are taken into consideration by the adjudicating authority in Order-in-Original which is recorded at Para 14.1 of the said impugned order. It can be seen from the said paragraph that the adjudicating authority has only dismissed the said declaration on the ground that they filed only photo-copies. We were of the view the adjudicating authority should have considered the declaration in proper perspective and should have arrived at a judicious conclusion - This issue cannot be raised in an application for rectification of mistake, claiming that it is a mistake apparent on the face of record and is not in consonance with the law - there is no mistake apparent on the face of record - Decided in favour of assessee.
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