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    <title>2013 (8) TMI 906 - CESTAT NEW DELHI</title>
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    <description>The Tribunal&#039;s power under Section 35C of the Central Excise Act, 1944 extends to final orders under the relevant provision and does not include a general power of review over interlocutory directions. In the absence of an express statutory grant, a review application cannot be maintained against an interim order directing pre-deposit. The Tribunal may, however, correct typographical or purely mathematical mistakes in its orders. On that basis, the review petition challenging the interlocutory pre-deposit order was held not maintainable and dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=173554</link>
      <description>The Tribunal&#039;s power under Section 35C of the Central Excise Act, 1944 extends to final orders under the relevant provision and does not include a general power of review over interlocutory directions. In the absence of an express statutory grant, a review application cannot be maintained against an interim order directing pre-deposit. The Tribunal may, however, correct typographical or purely mathematical mistakes in its orders. On that basis, the review petition challenging the interlocutory pre-deposit order was held not maintainable and dismissed.</description>
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      <pubDate>Wed, 14 Aug 2013 00:00:00 +0530</pubDate>
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