2003 (9) TMI 107

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssed its earlier order dated 30-7-1996 wherein it wanted to follow its own order passed in Order No. 994 of 1996, dated 2-7-1996 which order related to the benefit of the Notification No. 36/87, dated 1-3-1987, while the present proceedings related to the benefit that was available to the Cement manufacturers under Notification No. 154/90- C.E., dated 1-11-1990. In those circumstances, when the pe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1 of the Customs, Excise and Gold (Control) Appellate Tribunal (Procedure) Rules, 1982 and held that the Tribunal has got inherent jurisdiction to exercise such powers wherein to set aside a palpably erroneous order passed under misapprehension by it and a review on merits when the error sought to be corrected is one of law and is apparent on the face of the record. While holding so the Division B .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der dated 30-7-1996, was inapplicable in respect of the Notification No. 154/90-C.E., dated 1-11-1990. Therefore, the order impugned in the writ petition cannot be sustained. 5. While setting aside the order impugned in the writ petition, the first respondent is directed to take on record the petitioner's application filed for rectification dated 22-7-2000, consider the same on merits, and pass .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X