https://www.taxtmi.com/caselaws?id=221934 The Court dismissed the appeal, finding no substantial question of law for consideration. The appellant's arguments regarding the interpretation of Section 35-C(4) of the Central Excise Act, 1944, the power of the Tribunal to review its own order based on a subsequent change in law, and the alleged violation of the principle of natural justice were deemed misconceived. The Court emphasized the binding nature of the High Court's opinion sought by the Revenue through reference, clarifying the Tribunal's role in complying with such orders. The Court highlighted the lack of merit in the appellant's contentions and upheld the Tribunal's decision. en-us Fri, 22 Feb 2013 00:00:00 +0530 Sat, 06 Apr 2013 23:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221934 The Court dismissed the appeal, finding no substantial question of law for consideration. The appellant's arguments regarding the interpretation of Section 35-C(4) of the Central Excise Act, 1944, the power of the Tribunal to review its own order based on a subsequent change in law, and the alleged violation of the principle of natural justice were deemed misconceived. The Court emphasized the binding nature of the High Court's opinion sought by the Revenue through reference, clarifying the Tribunal's role in complying with such orders. The Court highlighted the lack of merit in the appellant's contentions and upheld the Tribunal's decision. Case-Laws Central Excise Fri, 22 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221934