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2014 (10) TMI 300 - CESTAT BANGALORERestoration of appeals - Appeal dismissed for bar of limitation - Held that:- When a final order has been passed on merits, unless there is an error apparent from the order, the same cannot be modified or reviewed. In this case even though the appellant was not represented, the order has been passed on merits. The submissions made by the appellants in the appeal memorandum and the papers have been taken into account. If the appellant did not file affidavit of the consultant and did not file the affidavit of the Director by that time and if the same is submitted now it would only mean that the defects or omissions on the part of the appellant have been made good subsequently. This cannot be considered as an error on the part of the Tribunal at the time of passing the order. I cannot go into the merits of the case for the appellant in seeking condonation of delay when there is no error apparent from the order passed by the Tribunal. Any such order that may be passed would amount a review of the order passed by the very same Tribunal which is clearly the Tribunal is not empowered to do - Restoration denied.
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