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2016 (6) TMI 718 - AT - Central ExciseRectification of mistake - Held that:- Section 35C (2) of the Central Excise Act, 1944 provides that the Tribunal may rectify any mistake in order, apparent from the records. On a query from the Bench, the learned Advocate submits that at the time of passing the order, the legal position was against the assessee. It is further submitted that that this issue was challenged before the Hon'ble Supreme Court and the Hon'ble Supreme Court subsequently decided the issue in favour of the assessee, in the case of Mangalore Refinery & Petrochemicals Limited (2015 (9) TMI 245 - SUPREME COURT ). We find that, at the time of passing the final order, the issue was against the assessee. Hence, we do not find any error in the Final Order passed by the Tribunal. It is not a case that at the time of passing the Final Order, the Tribunal had not considered the decision of the apex court and therefore, the decision of the Larger Bench in the case of Hindustan Liver Limited (2006 (8) TMI 9 - CESTAT, MUMBAI ) would not be applicable. In view of the above discussions, we do not find any merit in the application for rectification of mistake
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