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2019 (3) TMI 1494 - AT - Central ExciseRectification of Mistake - main plank of the ROM application is that although the issue of invocation of extended period of limitation was raised, the same had not been considered in the impugned Order - Held that:- There is no error in the first place which is apparent on the face of record and admittedly, in the peculiar facts of the case, the dispute regarding invoking larger period was undoubtedly debatable, hence going into a decided issue is tantamount to revision, for which, we lack jurisdiction. This is also in conformity with Section 35C(2) of the Central Excise Act, 1944. There is no mistake apparent on record which requires rectification, as provided in Section 35C (2) of the Central Excise Act, 1944 - ROM application dismissed.
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