No power of review under the Central Excise Act: CESTAT held review applications not maintainable.

Under the Central Excise Act, the Tribunal has no power to review its own final order. Applications seeking review were based on an alleged High Court direction, but the Tribunal noted that the High Court had only recorded that the revenue reference application lacked merit and that withdrawal with liberty to approach the Tribunal had been sought. On that basis, the review applications were held not maintainable and were dismissed.

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Issues: Whether the Tribunal had power to review its final order in proceedings under the Central Excise Act.

Analysis: The applications sought review of earlier final orders on the basis of an alleged direction from the High Court. The Tribunal found that the High Court had recorded that there was no merit in the revenue's reference application and that permission had only been sought to withdraw it with liberty to approach the Tribunal. The Tribunal further held that, under the Central Excise Act, it had no power to review its own order.

Conclusion: The review applications were not maintainable and were dismissed.

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