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2019 (1) TMI 662 - AT - Central ExciseRectification of mistake - case of appellant is that they averred that the impugned order had exceeded the proposal in the show cause notice to decide on classification and that this submission had not been dealt with by the Tribunal - Held that:- It would appear that the Tribunal in its order upheld the demand as computed by the two lower authorities in the absence of any justification on the part of the appellant that there should be a contrary finding. The question of having exceeded the jurisdiction in re-classifying the goods, which the first appellate authority is alleged to have done, does not alter the confirmation of demand of duty which is the prime purpose of the adjudication proceedings. The Tribunal has, in its order, arrived at its own conclusion on the classifiability of the goods which, in effect, upheld the order of the original authority and also the latter order of the first appellate authority. Therefore there is no scope for rectification of the order of the Tribunal. ROM Application dismissed.
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