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    <title>Judicial Review Rejects Error Claim in Product Classification Dispute, Upholds Original Order&#039;s Substantive Findings</title>
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    <description>CESTAT dismissed the application for rectification of mistake in Final Order No. 58770 of 2024. The Tribunal held that the alleged error in comparing product features did not constitute a &quot;mistake apparent from record&quot; as per established judicial precedent. The comparison required complex reasoning and could potentially yield multiple interpretations. The Tribunal concluded that the appellant, through new counsel, was essentially seeking a re-hearing disguised as a mistake rectification application. Consequently, the application was denied and consigned to records, maintaining the original order&#039;s integrity without substantive modification.</description>
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    <pubDate>Tue, 20 May 2025 08:53:37 +0530</pubDate>
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      <title>Judicial Review Rejects Error Claim in Product Classification Dispute, Upholds Original Order&#039;s Substantive Findings</title>
      <link>https://www.taxtmi.com/highlights?id=88536</link>
      <description>CESTAT dismissed the application for rectification of mistake in Final Order No. 58770 of 2024. The Tribunal held that the alleged error in comparing product features did not constitute a &quot;mistake apparent from record&quot; as per established judicial precedent. The comparison required complex reasoning and could potentially yield multiple interpretations. The Tribunal concluded that the appellant, through new counsel, was essentially seeking a re-hearing disguised as a mistake rectification application. Consequently, the application was denied and consigned to records, maintaining the original order&#039;s integrity without substantive modification.</description>
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