2001 (9) TMI 144

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....]. - This application has been filed by the Respondent in Appeal No. E/1961/99-NB claiming that there are 'mistakes apparent on the record' in Final Order No. A/858/2000-NB, dated 3-10-2000 passed by the Tribunal in the said appeal [Since reported in 2001 (42) RLT 87]. According to the applicant, there are two such mistakes in the order. One is in relation to the decision on the question whether t....

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....hether the Modvat credit of Rs. 58,50,833/- taken by the assessee during 1996-97 should be allowed or not. 2. We have perused the records and heard both sides. Ld. SDR has reiterated the averments contained in the application. Ld. counsel have opposed the application. 3. We have examined the rival submissions. As regards the Tribunal's finding on the limitation issue touching the Modvat cred....

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.... All the arguments stated in the application had been advanced by the DR at the time of final hearing in the appeal and the same were duly considered by us while recording the finding. Any mistake to be rectified under Section 35C(2) of the Central Excise Act has to be one which is manifest on the record and glaring to anyone who examines the order. The present application has not disclosed any su....