https://www.taxtmi.com/caselaws?id=47976 Review jurisdiction under Section 114 and Order XLVII Rule 1 CPC is limited to an error apparent on the face of the record or analogous sufficient reason, and cannot be used to advance a new or inadequately pleaded contention. The Court noted that the record contained only a vague reference to limitation after amendment, with no specific plea or reference to the extended period under Section 11A of the Central Excise Act, and the High Court had found that no such argument was earlier raised. On that basis, no ground for review was established and the dismissal of the review petition was upheld. en-us Tue, 27 Feb 2007 00:00:00 +0530 Tue, 27 Sep 2016 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47976 Review jurisdiction under Section 114 and Order XLVII Rule 1 CPC is limited to an error apparent on the face of the record or analogous sufficient reason, and cannot be used to advance a new or inadequately pleaded contention. The Court noted that the record contained only a vague reference to limitation after amendment, with no specific plea or reference to the extended period under Section 11A of the Central Excise Act, and the High Court had found that no such argument was earlier raised. On that basis, no ground for review was established and the dismissal of the review petition was upheld. Case-Laws Central Excise Tue, 27 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47976