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2020 (10) TMI 634 - AT - Central ExciseRectification of Mistake - According to learned counsel for the applicant/appellant, there are some contradictions in the order of the Tribunal and the said contradictions have been mentioned in the instant application - HELD THAT:- The grounds raised by the applicant are not sufficient for any kind of rectification. It is settled legal principle that the Tribunal cannot take up exercise on re-appreciating the evidences and to embark on an act of reviewing the decision under the guise of rectification of mistake. An error apparent on the face of the record means an error which strikes on the mere looking and does not need long drawn-out process of reasoning on points where there may conceivably be two opinions. Such effort should not require any extraneous matter to show its incorrectness. To put it differently, it should be so manifest and clear that no court would permit it to remain on record. While applying the guiding principles in the facts of the present case in my opinion, there is no error apparent from the record calling for rectification. ROM application dismissed.
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