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    <title>2007 (10) TMI 168 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the Rectification of Mistake application, rectifying a typographical error in the duty demand amount in a Final Order. Despite a delay in filing the application, the Tribunal confirmed the correct duty demand as Rs. 15,00,000 instead of Rs. 5,00,000 stated in the order. The Tribunal upheld its decision that the process in question did not amount to manufacture, leading to the duty demand being set aside. Technicalities were disregarded, emphasizing the importance of rectifying the mistake. The judgment was pronounced on 30-10-2007.</description>
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      <link>https://www.taxtmi.com/caselaws?id=3657</link>
      <description>The Tribunal allowed the Rectification of Mistake application, rectifying a typographical error in the duty demand amount in a Final Order. Despite a delay in filing the application, the Tribunal confirmed the correct duty demand as Rs. 15,00,000 instead of Rs. 5,00,000 stated in the order. The Tribunal upheld its decision that the process in question did not amount to manufacture, leading to the duty demand being set aside. Technicalities were disregarded, emphasizing the importance of rectifying the mistake. The judgment was pronounced on 30-10-2007.</description>
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