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2016 (9) TMI 1014 - AT - Central ExciseRectification of mistake - seeking rectification of various errors in the final order - Held that:- it is found that the Bench has categorically recorded the findings on all the submissions made by the applicant-respondent. The Bench has also clearly indicated why it has arrived at a conclusion to hold that prior to 1.7.2000, the provisions of Rule 6(b)(ii) of the Valuation Rules, 2000 needs to be applied into, read with circular. The Bench has clearly indicated why conclusion was reached as to the expenses in respect of indirect/overhead charges needs to be included in the value/cost of the product. In our considered view, we find that all the points which have been raised by the appellant as error apparent on the face of the record, was addressed to and findings were recorded by the Bench in unequivocal terms after considering the very same submissions made. We find that the applicant-respondent is trying to reargue the entire case by stating that these are mistakes apparent on the face of the record. This is not in consonance with the settled law that error apparent on the face of the record should not be an alibi for rearguing the entire case. - Decided against the appellant
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