2014 (1) TMI 109

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....R For the Respondent: Ms. Ranjana Jha, Jt. CDR ORDER Per Archana Wadhwa (for the Bench): The Misc. application stand filed by the Revenue for recall of final order No. 323/04-NB(A) dated 16.4.04 and 338/04-NB(A) dated 20.4.04 vide which the appeal filed by the assessee was allowed. The said prayer is on the ground that subsequently in the same appellants case the matter was referred to....

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....nch etc. The Final order passed by the Tribunal having been passed becomes de fac offinc and has no jurisdiction to recall the orders based upon subsequent developments. 3. In any case and in any view of the matter, we find that said order of the Tribunal was put to challenge by the Revenue before the Hon'ble Supreme Court, who vide their order dated 3.7.06 refused to condone the delay of 645 d....