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<h1>Review petition dismissed due to 202-day delay; no error found in previous order.</h1> <h3>Commissioner Versus Tractor and Farm Equipment Ltd.</h3> Commissioner Versus Tractor and Farm Equipment Ltd. - 2016 (340) E.L.T. A203 (SC) The Supreme Court dismissed a review petition due to a delay of 202 days in filing. The grounds for review were examined, but no error was found to recall the previous order dated September 7, 2015. The review petition was dismissed on both delay and merits.