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2014 (1) TMI 221 - AT - Central ExciseRectification of order – Held that:- The Revenue had not considered during the pendency of the SLP against Amrit Lal’s case could not be treated as a mistake apparent on the face of the order – Following Commr. of Central Excise, Belapur, Mumbai Vs. RDC Concrete (I) Pvt. Ltd.[ 2011 (8) TMI 25 - SUPREME COURT OF INDIA ] Supreme Court had laid down the circumstances under which the mistake could be rectified by the Tribunal - The issue of applicability of the ratio of Judgment when the SLP is pending before Hon’ble Supreme Court is debatable one and accordingly cannot be considered as a mistake apparent on the face of the order – Decided against assessee.
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