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2002 (5) TMI 194 - AT - CustomsExtract: .......lhi reported in 2000 (118) E.L.T. 77 (T) 2000 (38) RLT 442 (CEGAT-L.B.) held that rectification of mistake is by no means an appeal in disguise whereby an order even if it is not valid, is re-heard and re-decided. In view of the above decision of the Larger Bench of the Tribunal, we find no merit in the present application and the same is rejected.
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