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    <title>2001 (12) TMI 655 - CEGAT, NEW DELHI</title>
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    <description>Rectification under Section 35C(2) of the Central Excise Act, 1944 was held unavailable where the grievance was that certain submissions and cited case law had not been considered. The Tribunal treated the alleged omissions as not constituting a mistake apparent from the record, particularly because the pre-deposit direction had already been made after considering financial hardship. The requested deletion of the para directing pre-deposit was therefore rejected, and the earlier order was left undisturbed.</description>
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      <description>Rectification under Section 35C(2) of the Central Excise Act, 1944 was held unavailable where the grievance was that certain submissions and cited case law had not been considered. The Tribunal treated the alleged omissions as not constituting a mistake apparent from the record, particularly because the pre-deposit direction had already been made after considering financial hardship. The requested deletion of the para directing pre-deposit was therefore rejected, and the earlier order was left undisturbed.</description>
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