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2017 (1) TMI 425 - AT - Central ExciseRectification of mistake - Held that: - application for rectification of mistake can be entertained only when there is an error apparent on the face of the records and not to be deduced after detailed submissions on the issue on merits - the order passed by the Tribunal is a reasoned one and has considered all the aspects as argued before the Bench - the application for rectification of mistake is devoid of any merits, inasmuch that revenue wants to rely upon new case laws which were not urged - application of ROM dismissed - decided against applicant.
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