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2013 (10) TMI 841 - AT - Central ExciseRectification of Mistake – Held that:- The distinction between unitized structural glazing and semi-unitized structural glazing was brought up before the Tribunal for the first time - Even when this was brought up and even though a claim was made that duty had been paid in the case of unitized structural glazing, there was no opportunity for the Department to examine this claim and its correctness and according to the appellant this had a bearing on the conclusions - In the absence of any verification of the claims, the Tribunal had to necessarily go by the facts available on record and facts available on record clearly showed that appellants had not discharged any duty even though there were tariff entries for structural and the process undertaken by the appellants was not limited to drilling holes and cutting the aluminium sections into sizes. The activity involved is correctly described as semi-unitized glazing system and the Tribunal took note of the fact that the assessee fabricated parts of structures and therefore it cannot be said that the Tribunal did not consider this aspect - there cannot be any basis for a bona fide conclusion on the part of the appellants - even to examine that the decision of the Tribunal was having any mistake, considerable discussion is required – there was no mistake apparent flowing from the order – Application for Rectification of Mistake is rejected – Decided against Assessee.
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