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2018 (9) TMI 1577 - AT - Central ExciseRectification of Mistake apparent from record - area based exemption - whether the issue canvassed in rectification application was raised before the authority whose order is prayed to be rectified? - Held that:- The appellant has sought exemption on the basis of Notification. It is an admitted fact that the exemption was available only after the compliance of conditions mentioned therein. It is also an admission that one of the condition was not complied with at the time of availing the exemption. The record also makes it clear that the said condition was complied after a delay of four years. The Order under challenge has denied the benefit to the applicant/appellant denying it to be retrospectively available. In the given circumstances, it becomes clear that the issue still remains is as to whether the compliance of condition can be given a retrospective effect. Irrespective of the Adjudicating Authority has decided it in favour of the Department, it still is a debatable issue. The aggrieved party has a remedy to take this debate to a higher forum, but the same cannot be considered as an error apparent on record. Larger Bench in the case of Gujarat State Fertilizers and Chemicals Vs. C.C.E. Vadodara [2000 (9) TMI 1068 - CEGAT, NEW DELHI] has held that a subsequent proceeding is not a ground for reopening a concluded proceeding and passing fresh Order. Application dismissed.
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