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2016 (11) TMI 1224 - AT - Central ExciseRectification of mistake - section 35C (2) of the Central Excise Act, 1944 - Held that: - power to rectify a mistake should be exercised when the mistake is a patent one and should be quite obvious - the mistake cannot be such which can be ascertained by a long drawn process of reasoning - while rectifying a mistake, an erroneous view of law or a debatable point cannot be decided. Moreover, incorrect application of law can also not be corrected.. ROM application not maintainable - application disposed off.
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