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2013 (3) TMI 548 - AT - Central ExciseRectification of mistake versus Review of order - Limited scope under Central Excise Act, 1944 - Held that:- In absence of power to review to discover the mistake, if any crept in record, Revenue’s prayer for recalling of the appeal for substitution of earlier order of the Tribunal by a fresh decision is not permissible. Following various decisions of Apex Court, rectifiable mistake apparent from the record has been explained in that case. Where microscopic analysis is not required to notice mistake from record but is mere apparent that only can be rectified. Therefore, prayer of Revenue is rejected.
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