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2008 (11) TMI 249 - SC - CustomsRectification of mistake - Held that:- The Tribunal did not consider the matter on merit. The Tribunal failed to take into consideration that, ipso facto, in a case of this nature provisions of Section 129B of the Customs Act as such has no effect. Label of an application is not decisive for consideration by the Tribunal as to whether a case has been made out to hear the application on merit, particularly, having regard to the grounds set out therein. Appeal allowed in favour of assessee.
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