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2017 (7) TMI 408 - CESTAT CHANDIGARHRectification of mistake - case of Revenue is that in the appeal filed by the Revenue, two grounds were raised and this Tribunal has considered only one ground, therefore, there is a mistake apparent on record - Held that: - in appeal papers the Revenue has not raised the issue No. 2 before this Tribunal. The said issue raised by the Revenue only in the application for rectification of mistake which is termed as misuse of due process of law. As the issue, whether the respondent is entitle for benefit of exemption N/N. 32/2004 dt. 03.12.2004 was not raised by the Revenue in their appeal, therefore, there is no mistake apparent on record deciding the appeal file by the Revenue before this Tribunal - application of rectification of mistake dismissed - decided against Revenue.
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