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    <title>2004 (10) TMI 437 - CESTAT, MUMBAI</title>
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    <description>The Tribunal rejected the appellant&#039;s request for rectification of mistakes in an earlier order, emphasizing that rectification is only allowed for patent and obvious errors, not for arguments on the merits of the case. The Tribunal clarified that a review of the order cannot be sought under the guise of rectification. It added two paragraphs to the original order, setting aside the confiscation of assets and clarifying the interest payment under Section 11AB. The application was disposed of, addressing the appellant&#039;s concerns regarding asset confiscation and interest payment.</description>
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    <pubDate>Thu, 21 Oct 2004 00:00:00 +0530</pubDate>
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      <title>2004 (10) TMI 437 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=114566</link>
      <description>The Tribunal rejected the appellant&#039;s request for rectification of mistakes in an earlier order, emphasizing that rectification is only allowed for patent and obvious errors, not for arguments on the merits of the case. The Tribunal clarified that a review of the order cannot be sought under the guise of rectification. It added two paragraphs to the original order, setting aside the confiscation of assets and clarifying the interest payment under Section 11AB. The application was disposed of, addressing the appellant&#039;s concerns regarding asset confiscation and interest payment.</description>
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