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2017 (10) TMI 1136 - CESTAT NEW DELHIRectification of mistake - case of applicant is that the submissions were neither mentioned nor discussed in the impugned order - Held that: - the Hon’ble Supreme Court in the case of CIT vs. K. M. Thapar [1989 (2) TMI 5 - SUPREME Court], observed that only cumulative effect of the arguments will have to be mentioned in the order. It is not necessary to repeat each and every word of the arguments and case law. If some incidental facts were not mentioned, then rectification is not permissible. The impugned order has been passed on merit after hearing both parties and we find no infirmity in it. There is no apparent mistake in the impugned order. Thus, RoA has not merit and the same is dismissed. RoA application dismissed.
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