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2018 (5) TMI 1132 - AT - Service TaxRectification of mistake - the final order, which has held against applicant, did not incorporate certain submissions and the determination thereof; these are now sought to be incorporated in the light of this application - Held that: - the claim made by the appellant that the show cause notice had not been received by them is not tenable; even if that were acceptable, it is of little relevance to the outcome of the proceedings before the Tribunal - circular no. 31/2004 dated 11th May 2004 pertains to the Customs Valuation Rules, 1988 which lays down instructions for valuation of imported goods, is referred to, the extent to which it could advance the case was not brought out either in the grounds of appeal or in the oral submissions for which reason we had rendered our findings of not finding any merit without further elaboration. The decisions cited, which, being disposal of an application for stay and waiver of pre-deposit, is an interim order with neither precedent value nor persuasive value. Accordingly these were not referred to in the order passed by us. The application for rectification of mistakes does not have any bearing on our findings or on the outcome and is, therefore, not liable to be entertained within the scope of section 35C of Central Excise Act, 1944 - application for ROM dismissed.
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