https://www.taxtmi.com/caselaws?id=93280 The Tribunal reaffirmed its jurisdictional limits in hearing appeals related to stock taking losses, emphasizing its lack of power to review its own orders. The interpretation of the proviso to Section 35B(1) of the Central Excise Act was scrutinized, with the Tribunal concluding that the case did not fall within its purview. It stressed the finality of its decisions, highlighting the binding nature of its rulings unless rectifiable under specific provisions. The judgment underscored the Tribunal's independent quasi-judicial authority, distinct from governmental influence, and the necessity of respecting its decisions within the legal framework. en-us Tue, 15 Feb 2000 00:00:00 +0530 Wed, 09 Nov 2011 16:17:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93280 The Tribunal reaffirmed its jurisdictional limits in hearing appeals related to stock taking losses, emphasizing its lack of power to review its own orders. The interpretation of the proviso to Section 35B(1) of the Central Excise Act was scrutinized, with the Tribunal concluding that the case did not fall within its purview. It stressed the finality of its decisions, highlighting the binding nature of its rulings unless rectifiable under specific provisions. The judgment underscored the Tribunal's independent quasi-judicial authority, distinct from governmental influence, and the necessity of respecting its decisions within the legal framework. Case-Laws Central Excise Tue, 15 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93280