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    <title>2006 (7) TMI 506 - CESTAT, MUMBAI</title>
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    <description>The Tribunal rejected the appellant&#039;s request for rectification of a mistake in the Tribunal Order, as it was determined that the issues raised in the written submissions were already considered during the proceedings. The Tribunal emphasized that the obligation to export goods only arises after production for aquaculture purposes, and failing to meet this requirement cannot be excused by the absence of production. Granting benefits without fulfilling production obligations was deemed unjustifiable. Therefore, the Tribunal found no merit in the appellant&#039;s arguments and disposed of the application accordingly.</description>
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      <title>2006 (7) TMI 506 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=119919</link>
      <description>The Tribunal rejected the appellant&#039;s request for rectification of a mistake in the Tribunal Order, as it was determined that the issues raised in the written submissions were already considered during the proceedings. The Tribunal emphasized that the obligation to export goods only arises after production for aquaculture purposes, and failing to meet this requirement cannot be excused by the absence of production. Granting benefits without fulfilling production obligations was deemed unjustifiable. Therefore, the Tribunal found no merit in the appellant&#039;s arguments and disposed of the application accordingly.</description>
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