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2014 (9) TMI 774 - CESTAT MUMBAIRectification of Mistake - Valuation of goods - mistakes apparent on record - Held that:- At the rectification of mistake stage, we cannot re-appreciate the evidence available on record. As held by the Hon'ble Apex Court in the case of ACSU Ltd. [2002 (12) TMI 87 - SUPREME COURT OF INDIA] and RDC Concrete (India) Pvt. Ltd. (2011 (8) TMI 25 - SUPREME COURT OF INDIA), the mistake apparent on record must be obvious and patent mistake and the mistake should not be such which can be established by a long drawn process of reasoning. Re-appreciation of evidence on a debatable point cannot be said to rectification of mistake apparent on record. If the mistake is sought to be rectified by a long drawn process of reasoning or where two opinions are possible, the same cannot be said to be a mistake apparent from the record attracting the provisions of Section 35C of the Central Excise Act, 1994. We have given clear and cogent reasons for coming to the conclusions drawn in the impugned order. If the appellant is aggrieved of the same, the remedy lies in filing an appeal as provided for in the law. - Rectification denied.
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