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    <title>2006 (2) TMI 475 - CESTAT, NEW DELHI</title>
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    <description>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.</description>
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      <link>https://www.taxtmi.com/caselaws?id=118133</link>
      <description>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.</description>
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