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2018 (5) TMI 205 - AT - Central ExciseRectification of mistake - time limitation - whether the application for rectification of mistake is barred by limitation or not? - Held that: - the said issue came up before this Tribunal in the case of Haryana Acrylic Mfg. Company Pvt. Limited [2018 (3) TMI 170 - CESTAT CHANDIGARH], where relying in the case of Sunitadevi Singhania Hospital Trust [2008 (11) TMI 249 - SUPREME COURT OF INDIA], it was held that the limitation will be applicable to the Tribunal for taking suo-moto action for rectification of mistake but the aggrieved party can file an application for rectification of mistake at any time but showing the reasons for causing delay that there has been injustice done to them by the order of this Tribunal - Application for rectification of mistake cannot be dismissed merely on the ground of limitation. There was apparent mistake on record while drafting order wherein the truck number HR-38M-2282 transported the goods to M/s. Airvision India Pvt. Limited, Bahadurgarh instead of M/s. Novice Polymers, Bahadurgarh. Therefore, the final order of this Tribunal is required to be rectified - the matter is required to be relisted to hear the parties on the said limited issue. Application for ROM allowed.
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