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2004 (10) TMI 433 - CESTAT, BANGALOREExtract: .......in the nature of arithmetical mistake for the purpose of rectification as held by the Larger Bench in the case of Dinakar Khindria v. CC, New Delhi - 2000 (118) E.L.T. 77 (Tribunal-LB). The Revenue can file an appeal against the order. As the grounds taken up are against the merit of the order, there is no merit in the ROM and the same is rejected.
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