https://www.taxtmi.com/caselaws?id=238258 Section 32 of the Sick Industrial Companies (Special Provisions) Act, 1985 gives effect to a sanctioned BIFR scheme only where it is inconsistent with another law, but it does not authorise reopening of a matter that has already attained finality through tribunal, High Court and Supreme Court orders. Because the restoration application was filed after substantial delay and the earlier dismissal had merged into higher judicial orders, the Tribunal held that BIFR could not direct recall of the final order. The restoration application was therefore not maintainable and the final order could not be recalled. en-us Tue, 13 Aug 2013 00:00:00 +0530 Sat, 19 Oct 2013 05:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238258 Section 32 of the Sick Industrial Companies (Special Provisions) Act, 1985 gives effect to a sanctioned BIFR scheme only where it is inconsistent with another law, but it does not authorise reopening of a matter that has already attained finality through tribunal, High Court and Supreme Court orders. Because the restoration application was filed after substantial delay and the earlier dismissal had merged into higher judicial orders, the Tribunal held that BIFR could not direct recall of the final order. The restoration application was therefore not maintainable and the final order could not be recalled. Case-Laws Central Excise Tue, 13 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238258