https://www.taxtmi.com/caselaws?id=184016 Review under Order 47 is confined to an error apparent on the face of the record or other sufficient reason, and it cannot be used to reopen a concluded matter or introduce documents that should have been produced earlier. The petitioners had already litigated the factual and notice issues, their earlier challenge had failed before the apex court, and no convincing explanation was given for the long delay in producing the documents. On those facts, the request to receive additional documents in review was not permitted and the review was rejected as not maintainable. en-us Fri, 26 Jun 2009 00:00:00 +0530 Tue, 04 Jul 2017 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184016 Review under Order 47 is confined to an error apparent on the face of the record or other sufficient reason, and it cannot be used to reopen a concluded matter or introduce documents that should have been produced earlier. The petitioners had already litigated the factual and notice issues, their earlier challenge had failed before the apex court, and no convincing explanation was given for the long delay in producing the documents. On those facts, the request to receive additional documents in review was not permitted and the review was rejected as not maintainable. Case-Laws Customs Fri, 26 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184016