2004 (11) TMI 345

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....SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. The appellant filed this application for rectification of mistake in the Final Order dated 1-4-2004 [2004 (169) E.L.T. 73 (Tri.)]. 3. The contention of the appellant is that while deciding the issue regarding applicability of Rule 96ZO(3) of Central Excise Rules, the Explanation to Rule was....