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2018 (5) TMI 1570 - CESTAT AHMEDABADRectification of mistake/Review of an order - Reconsideration of the facts/evidences which were neither raised before the authorities below nor argued before this Tribunal earlier - whether amounts to review or not? - power of Tribunal to review an order - Held that: - such an action on the part of the Tribunal would result into re-appreciation of the evidences and review of the order, a power not vested with the Tribunal. Also, the issues not raised during the course of argument cannot be allowed under the garb of rectification of the order. ROM application being devoid of merit, is dismissed.
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