2017 (1) TMI 425

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..... asoned one and has considered all the aspects as argued before the Bench - the application for rectification of mistake is devoid of any merits, inasmuch that revenue wants to rely upon new case laws which were not urged - application of ROM dismissed - decided against applicant. - E/1035/05 - A/88410/16/EB - Dated:- 17-6-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member .....

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..... atter. He would submit that having not consider the said judgements and the ratio of the decisions which are Modi Alkalies Chemicals Ltd. - 2004 (171) ELT 155 (SC) and Parle Bisleri Pvt. Ltd. - 2011 (263) ELT 15 (SC) of the Apex Court are to be reconsidered while arriving at the conclusion. 4. On perusal of the application for rectification of mistake, we find that the revenue s appli .....

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..... ehear the entire case on merits. In our considered view, application for rectification of mistake can be entertained only when there is an error apparent on the face of the records and not to be deduced after detailed submissions on the issue on merits. 4.2 Secondly, we find that the order passed by the Tribunal is a reasoned one and has considered all the aspects as argued before the Bench. I .....

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