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2007 (7) TMI 559 - CESTAT, AHMEDABADExtract: .......is well settled that only those mistakes which are apparent on the face of record can be rectified and any issue which requires long drawn process of argument by both the sides to arrive at a conclusion, can not be said to be result of any mistake. As such, we find no merit in the applications and reject the same. (Dictated and Pronounced in Court)
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