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    <title>2003 (4) TMI 451 - CEGAT, NEW DELHI</title>
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    <description>A rectification of mistake application cannot be used to recall a final order by introducing documents not considered earlier, when no apparent mistake of fact or law is shown in the order itself. Documents such as an FIR and affidavit filed later, if intended only to supplement the original case, do not justify reopening the matter, filling gaps in the earlier record, or obtaining a rehearing on the merits. The application was therefore not maintainable on merits and was rejected.</description>
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      <link>https://www.taxtmi.com/caselaws?id=108967</link>
      <description>A rectification of mistake application cannot be used to recall a final order by introducing documents not considered earlier, when no apparent mistake of fact or law is shown in the order itself. Documents such as an FIR and affidavit filed later, if intended only to supplement the original case, do not justify reopening the matter, filling gaps in the earlier record, or obtaining a rehearing on the merits. The application was therefore not maintainable on merits and was rejected.</description>
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