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2003 (12) TMI 154 - CESTAT, MUMBAIExtract: .......ific points was not argued, and raised before the Bench and hence not considered, it is clear that there is a mistake apparent on record which the Tribunal has power to correct. 6. The application is accordingly allowed. While implementing the Tribunal s order, the adjudicating authority shall apply the rate of duty applicable at the relevant time.
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