https://www.taxtmi.com/caselaws?id=758069 The HC dismissed a review petition challenging its earlier decision. The court held that under Section 35L of the Central Excise Act, 1944, the petitioner's statutory right of review lies only before the SC, not the HC. Even if Order 47 Rule 1 of CPC were applicable, the review was not maintainable as the petitioner sought to rewrite the judgment rather than identify errors apparent on record. The court emphasized that review is not an appeal in disguise and confirmed the Division Bench's earlier order was correct. en-us Tue, 19 Mar 2024 00:00:00 +0530 Fri, 06 Sep 2024 19:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758069 The HC dismissed a review petition challenging its earlier decision. The court held that under Section 35L of the Central Excise Act, 1944, the petitioner's statutory right of review lies only before the SC, not the HC. Even if Order 47 Rule 1 of CPC were applicable, the review was not maintainable as the petitioner sought to rewrite the judgment rather than identify errors apparent on record. The court emphasized that review is not an appeal in disguise and confirmed the Division Bench's earlier order was correct. Case-Laws Central Excise Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758069