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    <description>A clerical omission in a final order, namely the absence of the word &quot;not&quot;, was treated as a typographical mistake apparent on the record and was rectifiable. The correction was limited to restoring the intended meaning of the conclusion, as the record showed that the appellant was not entitled to deemed credit under Notification No. 58/97-C.E. The rectification power was used to make the order reflect the decision actually intended, and the final order was corrected accordingly to record dismissal of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=115869</link>
      <description>A clerical omission in a final order, namely the absence of the word &quot;not&quot;, was treated as a typographical mistake apparent on the record and was rectifiable. The correction was limited to restoring the intended meaning of the conclusion, as the record showed that the appellant was not entitled to deemed credit under Notification No. 58/97-C.E. The rectification power was used to make the order reflect the decision actually intended, and the final order was corrected accordingly to record dismissal of the appeal.</description>
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