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2016 (11) TMI 1230 - AT - Service TaxROM application - principles of natural justice - Held that: - a mistake apparent on record must be an obvious and patent mistake and the mistake should not be such which can be established by a long drawn process of reasoning - power to rectify a mistake should be exercised when the mistake is a patent one and should be quite obvious - while rectifying a mistake, an erroneous view of law or a debatable point cannot be decided. We do not find any error, much less apparent error in the subject order - ROM application dismissed.
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