https://www.taxtmi.com/caselaws?id=101481 The Tribunal held that the re-determination of the Annual Production Capacity of Induction Furnaces by the Commissioner was impermissible under the Central Excise Act. It found that the Commissioner lacked the authority to review his own orders, as he had become functus officio after finalizing the capacity earlier. The Tribunal emphasized that allowing such reviews would undermine quasi-judicial functions. Consequently, the orders passed in review were deemed nullity in law, and the appeals were allowed, highlighting the importance of upholding the rule of law and preventing unauthorized reviews of quasi-judicial decisions. en-us Fri, 22 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 18:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101481 The Tribunal held that the re-determination of the Annual Production Capacity of Induction Furnaces by the Commissioner was impermissible under the Central Excise Act. It found that the Commissioner lacked the authority to review his own orders, as he had become functus officio after finalizing the capacity earlier. The Tribunal emphasized that allowing such reviews would undermine quasi-judicial functions. Consequently, the orders passed in review were deemed nullity in law, and the appeals were allowed, highlighting the importance of upholding the rule of law and preventing unauthorized reviews of quasi-judicial decisions. Case-Laws Central Excise Fri, 22 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101481