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2017 (11) TMI 470 - AT - Central ExciseRectification of mistake - the imposition of ₹ 2 lakhs as penalty is not warranted, which was imposed by the Order-in-Original No.24/2013 dated 22.3.2013 u/r 25 of the CER, 2002 - Held that: - reliance placed in the decision in the case of COMMISSIONER OF CENTAL EXCISE, BELAPUR, MUMBAI Versus RDC CONCRETE (INDIA) P. LTD. [2011 (8) TMI 25 - SUPREME COURT OF INDIA], where it was held that a mistake apparent from the record cannot be something which can be established by a long drawn process of reasoning - ROM application is dismissed as non-maintainable.
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