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    <title>2006 (11) TMI 495 - CESTAT, CHENNAI</title>
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    <description>The Tribunal dismissed the Department&#039;s applications regarding the alleged mistake in the Final Order concerning the classification of &quot;Sanjivini Strong Balm&quot; under the Central Excise Tariff Act. Emphasizing the distinction between review and rectification, the Tribunal held that seeking to change the entire decision taken by the Tribunal through an application would constitute a review not permissible under the law. The decision reinforced the importance of adhering to legal limitations in applications under Section 35C(2) of the Central Excise Act and not exceeding the scope permitted by law, ultimately favoring the assessee in the case.</description>
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    <pubDate>Mon, 27 Nov 2006 00:00:00 +0530</pubDate>
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      <title>2006 (11) TMI 495 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=120871</link>
      <description>The Tribunal dismissed the Department&#039;s applications regarding the alleged mistake in the Final Order concerning the classification of &quot;Sanjivini Strong Balm&quot; under the Central Excise Tariff Act. Emphasizing the distinction between review and rectification, the Tribunal held that seeking to change the entire decision taken by the Tribunal through an application would constitute a review not permissible under the law. The decision reinforced the importance of adhering to legal limitations in applications under Section 35C(2) of the Central Excise Act and not exceeding the scope permitted by law, ultimately favoring the assessee in the case.</description>
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      <pubDate>Mon, 27 Nov 2006 00:00:00 +0530</pubDate>
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