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2013 (10) TMI 1193 - HC - Central ExciseApplication for Rectification u/s 35C(2) of the Central Excise Act, 1944 – Held that:- It is an admitted position that what has been recorded by the Tribunal is the correct record - The Tribunal has noted at more than one place that the ground on which the application for rectification was moved, was not advanced either in the oral submissions or for that matter, in the written submissions - the order of the Tribunal declining to entertain the application for rectification does not suffer from any error - There was no error apparent on the face of the order of the Tribunal which would have justified the exercise of the jurisdiction under Section 35C(2) of the Central Excise Act, 1944 - The appeal does not disclose any substantial question of law – Decided against Appellant.
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