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2010 (12) TMI 1022 - CESTAT, NEW DELHIRectification of mistake - appellant was not entitled to the benefit under Notification No. 43/2001, breach of law could not grant immunity to the appellant for which adjudication order was confirmed and first appellate order was upheld. Submission of the learned Council would have been appreciated if penalty issue had been raised by substantial argument at the time of hearing appeal. But appellant failed to appear and make submissions - Held that:- patent mistake shall only be rectified without review of the order in entirety. Further when appeal is dismissed on merit there remains no scope to grant immunity from penalty. Merits of the case not being possible to be reviewed by a Rectification Petition, there is no scope to substitute the order by a fresh order. Consequently, present application for ROM is dismissed.
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