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2016 (11) TMI 425 - AT - Central ExciseRectification of mistake - demand of duty based upon provisional determination of duty in 1997 - Held that:- We find that the application filed by the applicant-appellant for rectification of mistake is mis-construed and liable to be rejected on the face of it. It is seen from the application made by the applicant-appellant that there is an error on the face of the record is seeking to reargue entire case on merits which is not the purpose of an application for rectification of mistake. Be that as it may, we find that the entire issue involved in this case is regarding the demand of differential duty based upon the definitive determination of annual capacity of production of the plant of the applicant-appellant. In the entire application the appellant has not disputed the fact that annual capacity of production was finally determined by the Jurisdictional Commissioner in March 20000. If that be so, in our view the hyper technical points raised as to the show-cause notice proceed on the demand of duty based upon provisional determination of duty in 1997 are irrelevant, as if the final determination has not been challenged before the higher judicial forum, it is bounden duty of the applicant-appellant to discharge the duty liability in accordance with law.
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