https://www.taxtmi.com/caselaws?id=97268 The Tribunal held that the Commissioner (Appeals) erred in rescinding the order related to capacity determination under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 2000. The Commissioner's decision to rescind the order was found to be wrong in law, as substantive changes can only be made in accordance with the law, not for clerical errors. The Tribunal emphasized that an appellate authority cannot rescind its own order and advised filing an appeal if errors are identified. The appeal was allowed, setting aside the rescinded order and highlighting the importance of following proper procedures in decision-making. en-us Mon, 03 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 11:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97268 The Tribunal held that the Commissioner (Appeals) erred in rescinding the order related to capacity determination under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 2000. The Commissioner's decision to rescind the order was found to be wrong in law, as substantive changes can only be made in accordance with the law, not for clerical errors. The Tribunal emphasized that an appellate authority cannot rescind its own order and advised filing an appeal if errors are identified. The appeal was allowed, setting aside the rescinded order and highlighting the importance of following proper procedures in decision-making. Case-Laws Central Excise Mon, 03 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97268