Review jurisdiction cannot revive an omitted limitation plea where no error apparent on the record is shown.

Review jurisdiction under Section 114 and Order XLVII Rule 1 CPC is limited to an error apparent on the face of the record or analogous sufficient reason, and cannot be used to advance a new or inadequately pleaded contention. The Court noted that the record contained only a vague reference to limitation after amendment, with no specific plea or reference to the extended period under Section 11A of the Central Excise Act, and the High Court had found that no such argument was earlier raised. On that basis, no ground for review was established and the dismissal of the review petition was upheld.

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Issues: Whether the High Court was justified in dismissing the review petition on the ground that the plea regarding limitation and the extended period under Section 11A of the Central Excise Act, 1944 had not been specifically raised or urged earlier, and whether the case disclosed any ground for review under the settled principles governing review jurisdiction.

Analysis: Review under Section 114 and Order XLVII Rule 1 of the Code of Civil Procedure, 1908 is confined to error apparent on the face of the record or analogous sufficient reason, and does not permit rehearing merely because a party wishes to advance a point more effectively. The record showed only a vague reference to limitation after amendment, without a specific plea or reference to Section 11A, and the High Court had categorically found that no such contention had been raised. In such circumstances, and in view of the limited scope of review, no interference was warranted.

Conclusion: The dismissal of the review petition was upheld and the challenge failed.

Final Conclusion: The decision affirms that review cannot be used to introduce a ground not specifically urged earlier, and that interference is unavailable where no error apparent on the record is shown.

Ratio Decidendi: Review jurisdiction is narrow and cannot be invoked to raise an omitted or inadequately pleaded contention unless there is an error apparent on the face of the record.

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