https://www.taxtmi.com/caselaws?id=33962 The Appellate Tribunal CESTAT, Mumbai dismissed the applicants' request for a stay of the Commissioner's order, directing them to comply with the deposit requirement within four weeks. The Tribunal emphasized that quasi-judicial authorities lack the power to review or modify their own orders, citing rulings from the Bombay High Court and Karnataka High Court. The Tribunal clarified the distinction between remand and review of orders, stating that lower appellate authorities can remand cases for reconsideration but cannot review or modify their own decisions. The Tribunal concluded that no referral to a Larger Bench was necessary and scheduled a compliance report for a later date. en-us Thu, 02 Apr 2009 00:00:00 +0530 Fri, 05 Apr 2013 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33962 The Appellate Tribunal CESTAT, Mumbai dismissed the applicants' request for a stay of the Commissioner's order, directing them to comply with the deposit requirement within four weeks. The Tribunal emphasized that quasi-judicial authorities lack the power to review or modify their own orders, citing rulings from the Bombay High Court and Karnataka High Court. The Tribunal clarified the distinction between remand and review of orders, stating that lower appellate authorities can remand cases for reconsideration but cannot review or modify their own decisions. The Tribunal concluded that no referral to a Larger Bench was necessary and scheduled a compliance report for a later date. Case-Laws Service Tax Thu, 02 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33962