https://www.taxtmi.com/caselaws?id=104198 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. en-us Tue, 16 Apr 2002 00:00:00 +0530 Tue, 28 Feb 2012 12:10:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104198 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. Case-Laws Central Excise Tue, 16 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104198