2001 (7) TMI 552

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..... er per : Gowri Shankar, Member (T)]. This application from the Commissioner seeks clarification as to the scope of the Tribunal s order. 2. Paragraphs 3 and 4 of the Tribunal s order are reproduced below : 3. If once the Collector has passed an order in the file and signed it, that order becomes an order in law. The department, under Section 129D of the Act, can appeal the order even if .....

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..... age makes it evident that this is the order that is referred to in paragraph 4. Even assuming the absence of understanding of common English usage, it is equally evident that it is the second order of the Collector that the Tribunal was competent to set aside. The first order of the Collector had not been communicated and no appeal had been filed against it. The Tribunal therefore would not be com .....

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