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2006 (4) TMI 136 - SC - Central ExciseRectification of mistake - Jurisdiction of Tribunal to rectify mistake - Non consideration of relevant evidence - Held that:- After going through the earlier order [1996 (6) TMI 204 - CEGAT, MUMBAI] passed by the Tribunal and the impugned order, we are satisfied that the Tribunal had failed to take into consideration the material evidence which was present on the record. Failure to take into consideration the material evidence, which is present on the record, would certainly amount to mistake apparent on the face of the record and the Tribunal under the circumstances would have the jurisdiction to correct the said mistake in exercise of its powers under Section 35C(2) of the Act - Decided against Revenue.
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