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2019 (5) TMI 206 - AT - Central ExciseRectification of Mistake - error apparent on the face of record - HELD THAT:- There are any errors apparent on the face of record. The errors which require long drawn process of argument and considerable time to bring out the nature of the error cannot be said to be error apparent on the face of record. In the circumstances, it can be interpreted that the Apex Court has not deviated from its earlier ratio laid down in GENERAL ENGINEERING WORKS VERSUS COMMR. OF C. EX., JAIPUR [2005 (3) TMI 16 - SUPREME COURT OF INDIA] since the decision in COMMISSIONER VERSUS MAHENDRA UGINE STEEL CO. LTD. [2006 (1) TMI 638 - SUPREME COURT], the Apex Court has only remanded the matter for reconsideration by the Tribunal. The contention of the appellant that decision in M/s. M/s. Mahendra Ugine Steel Co. Ltd., has to be applied would be redo or review of the order, which the law does not allow. There is no error on the face of record, which requires rectification - ROM application is dismissed.
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