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2015 (4) TMI 309 - AT - CustomsRejection of rectification of mistake - benefit of notification No. 64/88-Cus - violation of the post importation condition - Held that:- there is no error apparent on the face of the record in respect of order dated 17-09-2014 passed by us. It is a settled position in law as held by the hon'ble Apex Court in R D C Concrete (India) Pvt. Ltd. [2011 (8) TMI 25 - SUPREME COURT OF INDIA ] re-appreciation of evidence on a debatable point cannot be said to rectification of mistake apparent on record. Mistake apparent on record must be an obvious and patent mistake and mistake should not be established by a long drawn process of reasoning. We are afraid through the present ROM application the appellant is seeking to take a contrary view on a point of law which we have considered and disposed of. Such a course of action is not permissible in law. - Rectification denied.
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