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2018 (11) TMI 1282 - AT - Central ExciseRectification of mistake - scope of rectification - no error apparent on the face of record - Held that:- There is no apparent mistake being pointed out by the applicants. All the grounds relate to the merits of the case and assessment of the evidences available on record. It is the applicant’s matter that various statements have not been examined in the correct prospective thus leading to a wrong decision. The rectification of mistake application is very limited, which covers the mistakes, which are apparent on the face of the records and do not require long drawn process of arguments by both the sides - It is well settled law that applicants cannot seek review of the order in the garb of rectification of mistake. Inasmuch as there is no apparent mistake, pointed out by the ld. Advocate, in the order, except the one relatable to the merits of the case, there are no reasons to allow the present applications - ROM Application dismissed.
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