https://www.taxtmi.com/caselaws?id=40717 The revision application filed by M/s. Express Cables Private Limited against the Central Board of Excise and Customs' order under Section 130 was dismissed for lack of locus standi. The subsequent revision application under Section 131 was also deemed not maintainable as it did not meet the specific criteria outlined in the Customs Act. The government held that the petitioners did not have the right to file a revision application under Section 131, leading to the dismissal of the application due to lack of maintainability. en-us Sat, 13 Oct 1979 00:00:00 +0530 Thu, 13 May 2010 17:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40717 The revision application filed by M/s. Express Cables Private Limited against the Central Board of Excise and Customs' order under Section 130 was dismissed for lack of locus standi. The subsequent revision application under Section 131 was also deemed not maintainable as it did not meet the specific criteria outlined in the Customs Act. The government held that the petitioners did not have the right to file a revision application under Section 131, leading to the dismissal of the application due to lack of maintainability. Case-Laws Central Excise Sat, 13 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40717