2011 (2) TMI 194

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....s Act 1962 is directed against Order dated 4th May, 2009 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata in Miscellaneous Application No. 179 of 2008 in connection with Customs Appeal No. 134 of 2004 thereby dismissing an application for recalling and modifying a final order dated 7th December, 2007 . 2. It appears from record that the appellant ....

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....der impugned herein, the Tribunal has rejected such application for review. 5. Being dissatisfied the appellant has come up with the present appeal. 6. After hearing the learned advocate for the appellant and after going through the materials on record, we find that the appellant has not preferred any appeal against order dated 7th December, 2007 which has attained finality. Instead of ....

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....he process of the Tribunal and to secure the ends of justice. In our opinion, by taking aid of that Rule, one cannot file any application for review of an order on merit which can be done only if there exists a specific provision of Review like that of an appeal. 8. We, thus, find that in the facts of the present case, there is no scope of review of the original order dated 7th December, 2....