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2016 (8) TMI 1326 - CESTAT CHENNAIRectification of mistake - Restoration of withdrawn appeal - export obligation discharge certificate - Held that: - Rule 41 deals with the situation where Tribunal’s order is to be given effect. But here is a case where no further effect of the Tribunal’s order has risen to invoke Rule 41 of CESTAT (Procedure) Rules, 1982. Therefore, recalling the appeal dismissed as withdrawn earlier would be abuse of the process of law when the appellant has exercised its own choice to withdraw the appeal without leave being granted by the Tribunal for mention in future - ROM application dismissed.
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