2014 (3) TMI 47

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..... decision of the Hon'ble Bombay High Court in the case of Kirtikumar Jawaharlal Shah vs. Union of India reported in [2012 (10) TMI 228 - BOMBAY HIGH COURT] and the decision of Tribunal reported in [2009 (5) TMI 86 - CESTAT, MUMBAI]. - Tribunal has power to rectify the mistake which is apparent on record. We also note that the Tribunal has no power to review. As the applicant has not pointed out the .....

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..... appearing for the applicants. In the present case, appeal filed by the appellant was dismissed vide order dt. 27.10.1997 thereafter the applicant filed application for restoration of the appeal on 18.2.2013 i.e almost after 16 years. The application for restoration was dismissed in view of the decision of the Hon'ble Bombay High Court in the case of Kirtikumar Jawaharlal Shah vs. Union of Indi .....

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