Tribunal held that an order passed following binding precedents cannot be recalled or reviewed based on...

Tribunal held that an order passed following binding precedents cannot be recalled or reviewed based on a subsequent contrary judgment of a higher court. Once an order attains finality between parties, it cannot be reopened or reviewed u/s 254(2) due to a later overruling judgment. The power u/s 254(2) is akin to Order XLVII Rule 1 CPC and cannot be exercised beyond the scope of review under that provision. Consequently, the department's application seeking recall of the Tribunal's order based on a subsequent Supreme Court judgment was dismissed. .....

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