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Issues: Whether the appeals were maintainable against the Tribunal's order restoring the appeals pursuant to review, and whether the objections based on review power and limitation could invalidate that order.
Analysis: The Tribunal had earlier reserved liberty to the respondents to seek review if the Supreme Court reviewed its judgment. The Supreme Court having recalled its earlier decision, the Tribunal acted in conformity with that liberty and restored the appeals. The Court further held that an order passed in review does not finally decide the appeal and, in view of the appellate scheme under the Prohibition of Benami Property Transactions Act, 1988 and the applicability of the Code of Civil Procedure, an appeal against such a review order is barred by Order 47 Rule 7 of the Code of Civil Procedure, 1908. The challenge based on the scope of review and limitation was therefore rejected.
Conclusion: The appeals were held to be not maintainable and were dismissed.