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    <title>2014 (1) TMI 109 - CESTAT NEW DELHI</title>
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    <description>The Tribunal rejected the Revenue&#039;s application to recall a final order based on a subsequent decision by a Larger Bench, emphasizing the importance of maintaining the finality of Tribunal orders. The Tribunal noted that the Revenue&#039;s appeal to the Supreme Court had been dismissed, merging the Tribunal&#039;s order with the Supreme Court&#039;s decision. It concluded that the application to recall the order was contrary to established legal principles and could not be accepted, reaffirming the principle that once an order is passed, it cannot be revisited based on later developments.</description>
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      <link>https://www.taxtmi.com/caselaws?id=241884</link>
      <description>The Tribunal rejected the Revenue&#039;s application to recall a final order based on a subsequent decision by a Larger Bench, emphasizing the importance of maintaining the finality of Tribunal orders. The Tribunal noted that the Revenue&#039;s appeal to the Supreme Court had been dismissed, merging the Tribunal&#039;s order with the Supreme Court&#039;s decision. It concluded that the application to recall the order was contrary to established legal principles and could not be accepted, reaffirming the principle that once an order is passed, it cannot be revisited based on later developments.</description>
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