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2018 (9) TMI 730 - AT - Central ExciseRectification of Mistake - Time Limitation - Held that:- The entire order considers the issue on merits in detail. It is also a fact that the appellant had claimed that the show cause notice is hit by limitation and had taken grounds before the lower authorities as also before the Tribunal. It is apparent on the face of the records that the Bench has not passed any order on the limitation issue - the Final Order dated 15.09.2017 needs recall - application of ROM disposed off.
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