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    <title>1996 (9) TMI 435 - CEGAT, MUMBAI</title>
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    <description>The Tribunal dismissed the second rectification application seeking to rectify a mistake alleged in the Final Order, which found excess components liable for confiscation. While the redemption fine was reduced, the penalty was upheld. The Tribunal emphasized the finality of its order, rejecting repetitive rectification applications reiterating grounds from previous ones. It clarified that rectification is limited to correcting factual errors and cannot be used for seeking a review or modification of the final order. The decision was based on legal principles and precedents cited in the case, emphasizing the Tribunal&#039;s limited rectification powers.</description>
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      <title>1996 (9) TMI 435 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=88213</link>
      <description>The Tribunal dismissed the second rectification application seeking to rectify a mistake alleged in the Final Order, which found excess components liable for confiscation. While the redemption fine was reduced, the penalty was upheld. The Tribunal emphasized the finality of its order, rejecting repetitive rectification applications reiterating grounds from previous ones. It clarified that rectification is limited to correcting factual errors and cannot be used for seeking a review or modification of the final order. The decision was based on legal principles and precedents cited in the case, emphasizing the Tribunal&#039;s limited rectification powers.</description>
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      <pubDate>Fri, 27 Sep 1996 00:00:00 +0530</pubDate>
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