https://www.taxtmi.com/caselaws?id=202571 A High Court, as a court of record under Article 215, retains inherent power to review its appellate order under the Central Excise Act unless that power is clearly excluded, and the absence of an express review clause does not by itself bar review. A retrospective amendment to Section 35G may create an error apparent on the face of the record where the earlier order rested on the unamended position. On the facts described, the short four-day delay in filing the appeal was supported by sufficient cause and was condoned, so the prior refusal to entertain the appeal was reviewed and the appeal directed to be registered. en-us Thu, 16 Dec 2010 00:00:00 +0530 Thu, 26 May 2016 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202571 A High Court, as a court of record under Article 215, retains inherent power to review its appellate order under the Central Excise Act unless that power is clearly excluded, and the absence of an express review clause does not by itself bar review. A retrospective amendment to Section 35G may create an error apparent on the face of the record where the earlier order rested on the unamended position. On the facts described, the short four-day delay in filing the appeal was supported by sufficient cause and was condoned, so the prior refusal to entertain the appeal was reviewed and the appeal directed to be registered. Case-Laws Central Excise Thu, 16 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202571