Tribunal review power does not extend to interlocutory pre-deposit orders absent express statutory authority.

The Tribunal's power under Section 35C of the Central Excise Act, 1944 extends to final orders under the relevant provision and does not include a general power of review over interlocutory directions. In the absence of an express statutory grant, a review application cannot be maintained against an interim order directing pre-deposit. The Tribunal may, however, correct typographical or purely mathematical mistakes in its orders. On that basis, the review petition challenging the interlocutory pre-deposit order was held not maintainable and dismissed.

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Issues: Whether the Tribunal had power to review an interlocutory order directing pre-deposit.

Analysis: The Tribunal held that the power under Section 35C of the Central Excise Act, 1944 extends to final orders passed under the relevant provision and does not confer a power of review over interlocutory orders. In the absence of an express legislative grant, no review lies against an interim direction for pre-deposit, though the Tribunal may correct typographical or purely mathematical errors.

Conclusion: The application for review of the interlocutory pre-deposit order was not maintainable and was dismissed.

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