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2018 (11) TMI 842 - AT - Service TaxRectification of mistake - section 35C(2) of Central Excise Act, 1944 - Held that:- The decision of the Government of India supra is neither binding on us nor should be so construed as to deny the present application which seeks a limited relief within the scope of section 35C(2) of Central Excise Act, 1944. That opinion was also not available to persuade the Tribunal in composing the final order, now sought to be rectified, that was rendered. Doubtlessy, numerosity adaptation effect should not influence judicial decisions but it would do well for the applicant Commissioner not to be oblivious of the congruity of cognition on 'duty free' supplies and to forbear from projecting any dissonance with the decision of the Tribunal as lapsus calami. There are no mistakes apparent in the record, as well as in the decision of the Tribunal, to warrant rectification - application dismissed.
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