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2018 (9) TMI 1651 - AT - Central ExciseRectification of Mistake - case of applicant is that the benefit of DTA sale and Notification No. 23/2003-CE has been denied on the ground that the LOP mentioned these two by-products and there is no necessity for demarcation of by-products and that by such demarcation, the obligation case on the appellant could not be waived as these are not waste and scrap. That such finding is contradictory in nature - Held that:- An application for rectification is by no means an appeal in disguise whereby an appeal can be reheard or decided. The ROM application is only for mistake which are patent. An error apparent on face of record means an error which is apparent on mere looking and does not require long drawn process of reasoning of points where there may be conceivable two opinions. Such error should not require any extraneous matter to show its incorrectness. The contentions put forward are not errors apparent on face of record which requires rectification - ROM Application dismissed.
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