https://www.taxtmi.com/caselaws?id=349034 The Tribunal upheld the Ld. Commissioner (Appeals)'s decision, dismissing the Revenue's appeal. It found that the corrigendum altering the eligibility date for notification benefits constituted a substantive change prejudicial to the respondents' rights. The Tribunal emphasized that the adjudicating authority lacked jurisdiction to review its order without explicit statutory powers and referenced a Law Ministry Circular supporting this stance. The judgment highlighted the importance of adhering to legal procedures and respecting the finality of adjudication orders, preventing quasi-judicial bodies from making significant changes post-issuance. en-us Tue, 08 Aug 2017 00:00:00 +0530 Fri, 17 Nov 2017 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349034 The Tribunal upheld the Ld. Commissioner (Appeals)'s decision, dismissing the Revenue's appeal. It found that the corrigendum altering the eligibility date for notification benefits constituted a substantive change prejudicial to the respondents' rights. The Tribunal emphasized that the adjudicating authority lacked jurisdiction to review its order without explicit statutory powers and referenced a Law Ministry Circular supporting this stance. The judgment highlighted the importance of adhering to legal procedures and respecting the finality of adjudication orders, preventing quasi-judicial bodies from making significant changes post-issuance. Case-Laws Central Excise Tue, 08 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349034