2017 (3) TMI 498

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....sp; Respondent-Revenue ORDER This  is an application seeking rectification of the mistake claimed to have been apparent on the face of the Order of the Tribunal dt. 30.8.2016  . 2.  Ld. Advocate Shri S. Suriyanarayanan for the appellants submits that even though  they  had argued that duty which was paid by them being   disputed, therefore be considered as pre....

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....es Limited  vs. C.C.E., Bhopal - 2012 (122) ELT  553 (Tri-Del.). 3.  Ld. A.R. for Revenue on the other hand submits that after considering  all  aspects of the case, this Tribunal by its order dated 30.8.2016  taking into consideration of the decision of the Hon'ble Supreme Court in the case of Mafatlal Industries Ltd. - 1997 (89) ELT  247 (SC) and Saharkari&nbs....

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....nce of a rectification application. In our opinion, the CESTAT could not have done so while exercising its powers under Section 35C(2) of the Act, and, therefore, the impugned order passed in pursuance of the rectification application is bad in law and, therefore, the said order is hereby quashed and set aside. The appeal is allowed with no order as to costs. 4.  Since the prayer made by the....