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    <title>2017 (3) TMI 309 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the Commissioner&#039;s application seeking rectification of a mistake apparent from the record in the Final Order, related to demand confirmation, short-paid tax, irregularly availed CENVAT credit, and penalty imposition under the Central Excise Act, 1944. The Tribunal clarified its limited jurisdiction to matters raised in the appeal and emphasized that the paid amount by the assessee was not intended to be disallowed, as no consequential relief was granted. The application for rectification was ultimately dismissed, affirming the Tribunal&#039;s decision pronounced on 7th February 2017.</description>
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      <title>2017 (3) TMI 309 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=339806</link>
      <description>The Tribunal dismissed the Commissioner&#039;s application seeking rectification of a mistake apparent from the record in the Final Order, related to demand confirmation, short-paid tax, irregularly availed CENVAT credit, and penalty imposition under the Central Excise Act, 1944. The Tribunal clarified its limited jurisdiction to matters raised in the appeal and emphasized that the paid amount by the assessee was not intended to be disallowed, as no consequential relief was granted. The application for rectification was ultimately dismissed, affirming the Tribunal&#039;s decision pronounced on 7th February 2017.</description>
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