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    <title>2007 (6) TMI 115 - CESTAT, BANGALORE</title>
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    <description>The High Court rejected the Revenue&#039;s appeal for a review of the Tribunal&#039;s Final Order, emphasizing the absence of provision for review under the Finance Act. Despite granting the department the liberty to file a review petition before the Tribunal, the High Court did not direct such a review. The Tribunal reiterated the lack of statutory basis for review, leading to the rejection of the application. The Tribunal advised the Revenue to pursue an appeal before the Apex Court, highlighting the option for appeal in the absence of a review mechanism under the Finance Act.</description>
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      <title>2007 (6) TMI 115 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=2369</link>
      <description>The High Court rejected the Revenue&#039;s appeal for a review of the Tribunal&#039;s Final Order, emphasizing the absence of provision for review under the Finance Act. Despite granting the department the liberty to file a review petition before the Tribunal, the High Court did not direct such a review. The Tribunal reiterated the lack of statutory basis for review, leading to the rejection of the application. The Tribunal advised the Revenue to pursue an appeal before the Apex Court, highlighting the option for appeal in the absence of a review mechanism under the Finance Act.</description>
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      <pubDate>Tue, 26 Jun 2007 00:00:00 +0530</pubDate>
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