https://www.taxtmi.com/caselaws?id=72547 A Superintendent could not revise earlier rebate sanction orders by directing recovery of alleged excess rebate, because a quasi-judicial authority has no inherent power to review its own order unless statute expressly confers it. The correction sought was substantive, not clerical, so the matter had to proceed under Rule 10 of the Central Excise Rules for recovery of wrongly granted refund. Under that procedure, notice and adjudication were to be taken before the Assistant Collector, not the Superintendent. The document states that the Superintendent acted without jurisdiction and the recovery order was illegal. en-us Mon, 04 Aug 1986 00:00:00 +0530 Fri, 20 May 2011 13:24:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72547 A Superintendent could not revise earlier rebate sanction orders by directing recovery of alleged excess rebate, because a quasi-judicial authority has no inherent power to review its own order unless statute expressly confers it. The correction sought was substantive, not clerical, so the matter had to proceed under Rule 10 of the Central Excise Rules for recovery of wrongly granted refund. Under that procedure, notice and adjudication were to be taken before the Assistant Collector, not the Superintendent. The document states that the Superintendent acted without jurisdiction and the recovery order was illegal. Case-Laws Central Excise Mon, 04 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72547