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2016 (11) TMI 820 - AT - Central ExciseRectification of mistake - there was no specific demand for interest in the adjudicating orders and it was raised only in the appellate stage - Held that: - reliance placed on the decision of the case of CCE, Belarpur, Mumbai Vs. RDC Concrete (India) P.Ltd [2011 (8) TMI 25 - SUPREME COURT OF INDIA] wherein it is detailed out as to when a rectification of mistake can be undertaken - it is held in the case that CESTAT should not exceed its powers and to re-appreciate the evidence, while exercising its powers u/s 35C(2) of the Act, and, therefore, the impugned order passed in pursuance of the rectification application is bad in law and, therefore, the said order is hereby quashed and set aside - following the decision of the Hon’ble Apex Court in the case of RDC Concrete (India) P. Ltd., I am of the view that the applicant is seeking reconsideration of the case which would tantamount to reopening and rehearing the matter in full which is impermissible and thus the ROM Petition is rejected.
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