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    <title>2015 (10) TMI 2686 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed the appellant&#039;s application for rectification of mistake in its final order, citing that seeking to re-consider evidence and draw new findings amounts to impermissible review beyond its power. Referencing Supreme Court and High Court precedents, the Tribunal emphasized that rectification of mistake must involve obvious and patent errors, not debatable legal points. The Tribunal concluded that there was no apparent mistake warranting recall or modification of the order, rejecting the appellant&#039;s application based on established legal principles.</description>
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      <link>https://www.taxtmi.com/caselaws?id=195837</link>
      <description>The Tribunal dismissed the appellant&#039;s application for rectification of mistake in its final order, citing that seeking to re-consider evidence and draw new findings amounts to impermissible review beyond its power. Referencing Supreme Court and High Court precedents, the Tribunal emphasized that rectification of mistake must involve obvious and patent errors, not debatable legal points. The Tribunal concluded that there was no apparent mistake warranting recall or modification of the order, rejecting the appellant&#039;s application based on established legal principles.</description>
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