https://www.taxtmi.com/caselaws?id=219497 A tribunal has no inherent power to review its final order unless review is expressly conferred by statute, and the distinction between review and rectification cannot be used to reopen the merits absent such power. On that basis, the review petition against the earlier remand order was held not maintainable and dismissed. The tribunal also found no legal impediment to the Designated Authority continuing the post-decisional hearing despite the pending review, as the affected parties could still participate and raise their submissions. Because the earlier period had expired, the time for completing the remand directions was extended to secure compliance and preserve hearing rights. en-us Mon, 14 May 2012 00:00:00 +0530 Wed, 15 May 2013 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219497 A tribunal has no inherent power to review its final order unless review is expressly conferred by statute, and the distinction between review and rectification cannot be used to reopen the merits absent such power. On that basis, the review petition against the earlier remand order was held not maintainable and dismissed. The tribunal also found no legal impediment to the Designated Authority continuing the post-decisional hearing despite the pending review, as the affected parties could still participate and raise their submissions. Because the earlier period had expired, the time for completing the remand directions was extended to secure compliance and preserve hearing rights. Case-Laws Customs Mon, 14 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219497