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2016 (12) TMI 934 - CESTAT MUMBAIROM filed by assessee - typographical error - error rectified. ROM filed by Revenue - reversal of final order on the question of revenue neutrality - Held that: - the error which is sought to be rectified is not an error apparent on the face of the records. The arguments put forth by the learned Commissioner needs elaborate discussion which is not the mandate of the provisions of Section 35C of the Central Excise Act, 1944, for rectification of mistake in the orders - no merit in application filed by Revenue, dismissed.
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