https://www.taxtmi.com/caselaws?id=203464 Administrative directions regulating Tribunal procedure were upheld as within the President's statutory authority, but they applied only prospectively because nothing in the order showed retrospective effect. Once a Bench had pronounced the gist of its decision in open court, written, signed and dated it, the judicial determination was complete for that appeal. The same Bench could not reopen the matter for rehearing on merits by any suo motu review power, and the detailed order had to conform to the pronounced gist. The challenge to the directions failed, while enforcement of the pronounced appellate result succeeded. en-us Mon, 22 Nov 2010 00:00:00 +0530 Sat, 28 May 2011 08:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203464 Administrative directions regulating Tribunal procedure were upheld as within the President's statutory authority, but they applied only prospectively because nothing in the order showed retrospective effect. Once a Bench had pronounced the gist of its decision in open court, written, signed and dated it, the judicial determination was complete for that appeal. The same Bench could not reopen the matter for rehearing on merits by any suo motu review power, and the detailed order had to conform to the pronounced gist. The challenge to the directions failed, while enforcement of the pronounced appellate result succeeded. Case-Laws Customs Mon, 22 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203464