1993 (11) TMI 120

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..... the Respondents. [Order per : R. Jayaraman, Member (T)]. -  The Reference Applications have been moved in respect of the common order of this Bench bearing No. 619 & 620/93 WRB dated 23-4-1993. 2. Though the applications are styled as Reference Application, I find that it is nothing but a memo of appeal agitating the same points on factual position. In the applications it is stated that " .....

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..... sit in judgment over the order of the Collector and not vice versa. Moreover, the Tribunal cannot set aside its own order as illegal, incorrect or improper, however much the Collector wishes for it, because the law does not permit for the same. In any case, in fairness to the Department and considering the question framed as a point of law, I am to point out that any decision is based on the deci .....

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