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    <title>2002 (9) TMI 533 - CEGAT, CHENNAI</title>
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    <description>Rectification was held justified because the earlier final order mistakenly referred to trade discount and remanded an issue that had not been before the Commissioner (Appeals), where the dispute was confined to cash discount alone. That error was treated as apparent from the record, and the offending portion of the order was deleted.</description>
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      <link>https://www.taxtmi.com/caselaws?id=105739</link>
      <description>Rectification was held justified because the earlier final order mistakenly referred to trade discount and remanded an issue that had not been before the Commissioner (Appeals), where the dispute was confined to cash discount alone. That error was treated as apparent from the record, and the offending portion of the order was deleted.</description>
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