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    <title>2005 (4) TMI 493 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the application for rectification of a mistake in the Final Order, emphasizing that rectification is not meant to re-hear debatable legal points. The case involved a dispute over the application of specific judgments in a customs matter, with the Appellants seeking the benefit of a customs notification without producing a required certificate. The Tribunal held that the issue raised was debatable and not a clear mistake, highlighting the importance of strict compliance with legal conditions for exemption benefits.</description>
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      <description>The Tribunal dismissed the application for rectification of a mistake in the Final Order, emphasizing that rectification is not meant to re-hear debatable legal points. The case involved a dispute over the application of specific judgments in a customs matter, with the Appellants seeking the benefit of a customs notification without producing a required certificate. The Tribunal held that the issue raised was debatable and not a clear mistake, highlighting the importance of strict compliance with legal conditions for exemption benefits.</description>
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