2020 (1) TMI 363

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..... the jurisdiction of the Hon ble Supreme Court to avail of a provision in law encoded for rectification of a mistake in the order appealed against without express permission of the Hon ble Supreme Court to do so would a presumptuous displacement of superior authority by an inferior one. We do not consider it appropriate for the Tribunal to entertain such an application in these circumstances an .....

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..... onsequent rate of duty, adopted by the assessing officer. 2. We have heard Learned Counsel for the applicant at length as well as the submissions of Learned Authorised Representative. 3. We take note that, consequent upon order of the Tribunal No. A/90720-90725/2016-CB, dated 4th October 2016 [2017 (346) E.L.T. 593 (Tri. - Mumbai)], the applicant herein had filed its appeal befor .....

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..... m the sequence of events supra it would appear that the appellate remedies available to an entity aggrieved by the order of the Tribunal had been exhausted. Withdrawal of an appeal after invoking the jurisdiction of the Hon ble Supreme Court to avail of a provision in law encoded for rectification of a mistake in the order appealed against without express permission of the Hon ble Supreme Court to .....

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