Final capacity determination cannot be revisited by self-review; proceedings beyond jurisdiction were set aside.

Once the induction furnace capacity had been finally determined under the Induction Furnace Annual Capacity Determination Rules, 1997, the Commissioner could not reopen that final order by reviewing it on his own. The power of review lay only with the competent authority, so proceedings based on self-review were beyond jurisdiction. The impugned order was therefore held to suffer from jurisdictional error and was set aside, with consequential relief available according to law.

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Issues: Whether the Commissioner could review his own order after the capacity of the induction furnace had been finally determined under the Induction Furnace Annual Capacity Determination Rules, 1997.

Analysis: The capacity was initially determined provisionally and thereafter finally fixed. Once the final determination had been made, the Commissioner had no authority to revisit that order on his own; such review could be undertaken only by the competent authority. The proceedings founded on such self-review were therefore beyond jurisdiction.

Conclusion: The impugned order was jurisdiction and was set aside, with consequential relief admissible according to law.

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