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2009 (11) TMI 444 - AT - Central ExciseRectification of mistake- This application filed by the assessee (appellant) seeks rectification of what they consider to be a glaring mistake in Final Order. The main challenge in the said appeals was against a demand of differential duty for the period 1999-2000 to 2003-04 total ling to Rs. 1,28,55,322.70. In the impugned order, the ld. Commissioner had demanded duty of Rs. 34,62,462.86 from the assessee for the period 1999-2000 and duty of Rs. 90,89,490.56 for the rest of the period. The demand of duty for the first period (1999-2000) of dispute was set aside by this Tribunal in the above final order, on the ground that the assessee had correctly determined the assess able value of the goods on the basis of the price charged in their sales to independent unrelated buyers for the said period. As regards the second part (2001 to 2003-04) of the period of dispute, the demand of duty with interest thereon was sustained by the Tribunal, after accepting the assessable value determined by the Asstt. Director (Cost) of the Department. In the present application, two mistakes are pointed out. Held that- legal position not taken into account by Tribunal in impugned order. Mistake glaring and need rectification.
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