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2019 (5) TMI 47 - CESTAT BANGALORERectification of mistake - mistake apparent on the face of record - HELD THAT:- The order has taken into consideration the audit conducted by the department on the appellants records and it has been fairly held on merits that the appellants are entitled to credit they have availed and that the appellants case is squarely applicable in terms of Section 11(A)(2B). Therefore, there is no scope for any confusion in this regard. Mention of the word ‘records and documents’ in para 7 is a mistake apparent on record. Therefore, in the interest of justice and in order to eliminate any kind of doubt in this regard, necessary rectification is carried out. ROM Application allowed.
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