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2014 (2) TMI 664 - CESTAT CHENNAIRectification of mistake (ROM) u/s 35C(2) of the Central Excise Act, 1944 - Penalty under Rule 27 of the Central Excise Rules, 2001 - Held that:- Held that:- Tribunal find that in the present case the points raised in the ROM application were not urged by the applicant at the time of hearing of the application and in their written submissions submitted on the date of hearing. The issue relating to the Rectification of Mistake under Section 35C(2) of the Central Excise Act, 1944 was examined by the Hon’ble Supreme Court in the case of Commissioner of Central Excise, Belapur, Mumbai v. RDC Concrete (India) Pvt. Ltd. reported in [2011 (8) TMI 25 - SUPREME COURT OF INDIA] and observed that a mistake apparent on record must be an obvious and patent mistake and the mistake should not be such which can be established by a long drawn process of reasoning - Following decision of RASHTRIYA CHEMICALS & FERTILIZERS LTD. Versus C. C. E. & S. T., LTU, MUMBAI [2013 (3) TMI 478 - CESTAT MUMBAI] - Decided against assessee.
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