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2009 (6) TMI 308 - CESTAT, AHMEDABADError apparent on face of record - ROM application - it is the appellant’s contention that while passing the order, Tribunal did not deal with the issue of confiscation while dealing with issue of valuation and penalty - we find no justification for confiscation of the land & building, plant & machinery – The same is set aside – Mistake is rectified – Application for rectification of mistake is allowed
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