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    <title>2001 (8) TMI 180 - CEGAT, MUMBAI</title>
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    <description>A rectification application based on alleged mistakes apparent from the record failed because none of the three grounds disclosed any recordable error. The plea that accounts could not be maintained during a period of tension was unsupported by evidence showing disruption of normal life, so no omission was established. The objection regarding entry of rubber stoppers in RG 1 before pharmacopoeial testing had already been considered and rejected for lack of proof of any accepted practice. The challenge to the duty demand on inputs in RG 23A did not undermine the recorded basis that credit-taken inputs were removed without proper accounting. The application was rejected in full.</description>
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      <link>https://www.taxtmi.com/caselaws?id=50724</link>
      <description>A rectification application based on alleged mistakes apparent from the record failed because none of the three grounds disclosed any recordable error. The plea that accounts could not be maintained during a period of tension was unsupported by evidence showing disruption of normal life, so no omission was established. The objection regarding entry of rubber stoppers in RG 1 before pharmacopoeial testing had already been considered and rejected for lack of proof of any accepted practice. The challenge to the duty demand on inputs in RG 23A did not undermine the recorded basis that credit-taken inputs were removed without proper accounting. The application was rejected in full.</description>
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