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2008 (3) TMI 129 - CESTAT KOLKATADepartment application for rectification of mistake (ROM) stating that appellant firm has taken a new stand before the Tribunal which was not taken earlier & stating that Tribunal had passed the order when the departmental representative was not present – no reason given by dept. for non-presence of representative – since assessee has paid duty on full value & which is not under dispute, department is not permitted to seek review of order through an application of ROM – application dismissed
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