https://www.taxtmi.com/caselaws?id=172128 The Court held that Rule 41 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 does not empower the Tribunal to entirely overturn an original order, as it would amount to a review of the judgment. The rule is meant to rectify evident mistakes or miscalculations, not challenge a judgment that was not legally contested. The Court dismissed the appeal, emphasizing that Rule 41 does not require further interpretation and cannot be used to annul a previous judgment. en-us Thu, 26 Dec 2013 00:00:00 +0530 Fri, 01 Sep 2017 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172128 The Court held that Rule 41 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 does not empower the Tribunal to entirely overturn an original order, as it would amount to a review of the judgment. The rule is meant to rectify evident mistakes or miscalculations, not challenge a judgment that was not legally contested. The Court dismissed the appeal, emphasizing that Rule 41 does not require further interpretation and cannot be used to annul a previous judgment. Case-Laws Central Excise Thu, 26 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172128