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    <title>2014 (2) TMI 617 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the Revenue&#039;s application for rectification, emphasizing that it had already considered the appellant&#039;s declarations in its earlier decision, albeit dismissing them as photo-copies. The Tribunal held that there was no apparent mistake in its order and reiterated the importance of the adjudicating authority properly evaluating such submissions. The decision was based on the Tribunal&#039;s thorough examination of the records and its adherence to the High Court&#039;s judgment.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s application for rectification, emphasizing that it had already considered the appellant&#039;s declarations in its earlier decision, albeit dismissing them as photo-copies. The Tribunal held that there was no apparent mistake in its order and reiterated the importance of the adjudicating authority properly evaluating such submissions. The decision was based on the Tribunal&#039;s thorough examination of the records and its adherence to the High Court&#039;s judgment.</description>
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