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2016 (4) TMI 1244 - HC - CustomsWhether in the facts and circumstances of the case, the Tribunal has committed substantial error of law by declining production of additional evidence in the appeals filed by the importer even though the Revenue has established sufficient cause to adduce additional evidence within the meaning of Rule 23 of the CESTAT Procedure Rules, 1982? - Held that: - Whatever be the validity of such conclusions, the fact remains that the scope of rectification jurisdiction was extremely narrow. The Tribunal having considered all the aspects in the earlier round of litigation was correctly persuaded not to exercise jurisdiction of rectification - appeal dismissed.
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