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2018 (10) TMI 460 - AT - Central ExciseRectification of Mistake - One of the grievances of the appellant is that the complete facts leading to the issue of impugned order and the Final Order has not been recorded by the Tribunal in the Final Order - Held that:- Even though such recording would make the final order more complete, we are of the view that the non-recording of certain facts does not impact the conclusion arrived at in the final order - there is no need to modify the order. In para 3 of the final order it has been mentioned that the appellant changed the classification w.e.f. February, 2006 - Held that:- The said date should be correctly recorded as January, 2009. Hence we order amendment of the wording “February, 2006” appearing in the para 3 to be read as “January, 2009”. It has been submitted that in para 6 of the Final Order, the change in classification from Chapter 39 as recorded gives a wrong impression - Held that:- Necessary modification carried out. It has also been submitted that all the arguments advanced by the appellant against the finding of suppression of fact in the impugned order has not been considered - Held that:- This aspect has been considered and discussed in para 5 of the Final Order. Consequently, we find no reason to modify the order in as much as the argument advanced amounts to review of the order and cannot be considered as rectification of mistake. ROM application allowed in part.
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