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2006 (2) TMI 170 - SC - Central ExciseReclassification of goods - Previously consent order passed - respondent thereafter filed a review application seeking deletion of the expression from the consent order regarding condition that the respondent "shall not raise any plea of limitation" before the adjudicating authority - High Court held that power under the statute could not be taken away either collaterally or incidentally and, therefore, the respondent could not be debarred from taking the plea of limitation - Held that:- Counsel appearing for the revenue fairly concedes in principle that the power/right conferred under the statute could not be given up on the basis of a concession made by any party to the lis - No merit in appeal - Decided against Revenue.
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