2014 (1) TMI 109

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..... 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 Larger Bench who decided the disputed is .....

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..... unal 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 days in filing the appeal before the Hon'ble S .....

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