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2013 (10) TMI 616 - AT - Central ExciseRectification in Final order - Rectification of error apparent on the face of record – Held that:- Appellant has not contested the duty liability before the Bench - Tribunal has recorded clearly that the duty which has been reversed by the appellant was voluntary and, as the same was taken inadvertently in excess to whatever was due to them - there is no error apparent on the face of records which needs rectification by the Bench - By raising this new point in the applications of rectification of mistakes appellant is trying to re-argue the case, which is not permissible at this stage - If the appellant is aggrieved by any portion of the order, there are legal remedies available which can be explored – Decided against Assessee.
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