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2014 (9) TMI 612 - HC - Central ExciseReview petition - Rebate under Rule 18 of the Central Excise Rules, 2002 - Simultaneous benefit of rebate on finished goods and inputs used in manufacturing of such goods on export - Whether, the word “or” used in Rule 18 should be read as “and” because under Rule 18 of the Central Excise Rules, 2002 - Held that:- It is settled proposition of law that an application of review would lie only when the order suffers from an error apparent on the face of record and permitting the same to continue would lead to failure of justice. The Supreme Court in Inderchand Jain (dead) through LRS v. Motilal (dead) through LRS [2009 (7) TMI 1029 - SUPREME COURT], held that an application of review would lie only when the order suffers from an error apparent on the face of record and permitting the same to continue would lead to failure of justice. First thing that would be seen to entertain a review petition is that an order of which review is sought, suffers from an error apparent on the face of record and permitting the order to stand would lead to failure of justice. In the absence of any such order, finality attached to the order cannot be disturbed. The power of review can also be exercised by the court in the event of discovery of new and important matter or evidence which, after the exercise of due diligence was not within knowledge of the party or could not be produced by him at the time when the order was made. Review court does not sit in appeal over its own order. Rehearing of matter in the guise of review is impermissible in law - Decided against assessee.
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