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2015 (11) TMI 1238 - AT - Central ExciseRectification of mistake - Tribunal has not discussed Assessee's points and also not countered their case laws - Held that:- Tribunal can rectify any mistake apparent on record in the said order. Appellant claiming to reconsider the citations and also to draw findings on their contention amounts to seeking revisit the facts and findings of the Tribunal's order dt. 20.11.2014 which amounts to review of the order and there is no power vested with Tribunal to review its order. Appellant's relied High Court and Supreme Court case laws referred to above which are distinguishable to the facts of the present case whereas the Tribunal had discussed the issue in detail and also relied Supreme Court case laws. - any decision on debatable point of law cannot be treated as ‘mistake apparent from record’. - we do not find any apparent and manifest mistake in the Tribunals final order so as to exercise the powers to recall or modify the final order - Rectification denied.
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