2014 (2) TMI 716

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..... He further submits that his junior appeared for the hearing and the matter was concluded recording in para 4 of the order dated 7/11/12 of the Tribunal as under :            4. Both sides agree that the judgment of Hon'ble Supreme Court in the matter of Doaba Steel Rolling Mills (supra) is against the appellant and the Commissioner had rightly assessed the capacity of the appellant as 6054 MT per annum. 2. Counsel for appellant submits that the fact recorded in para 1 of the order is correct and on the basis of the facts so recorded, the ratio of Doaba Steel Rolling Mills case is not applicable to the appellants case. But, unfortunately without recording the submission of either side, c....

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....ors. reported in Appeal (crl.) 1024-1025 of 1997 (SC) decided on 17th February 2004. 5. Learned advocate for appellant further submitted that similar principle has also been laid down in the cases of [1998 (6) SCC 538] - Uptron India Ltd. vs. Shammi Bhan and another, [2006 (3) SCC 176] Union of India vs. S.C. Parashar, 2008 (221) E.L.T. 11 (S.C.) - Honda Siel Power Products Ltd. vs. Commissioner of Income Tax, Delhi and also in the case of 2006 (198) E.L.T. 489 (S.C.) - CCE, Mumbai vs. Bharat Bijlee Ltd. 6. Learned Counsel for appellant particularly placing para 13 of the judgment in the case of Honda Siel Power Products Ltd. vs. CIT, Delhi (supra) submits that the Tribunal is empowered by its inherent jurisdiction to review an order whic....