2013 (3) TMI 548

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....for the Respondent. ORDER The application of the revenue is praying for recalling the order passed on 16-2-2010 [2010 (253) E.L.T. 677 (Tri.-Del.).]. 2. We are constrained to state that the Tribunal has no power to recall its order because it is not an Appellate Court to exercise all powers of Civil Court vested under Code of Civil Procedure, 1908 except the power of discovery of truth un....