2023 (7) TMI 392

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....tion and direction made by it particularly paragraphs 6, 7 and 8 of the same which are quoted as hereunder : "6. the only take-away from the above is that the correct Fe content was required to be determined on the basis of the guidelines contained in the judgement of the Hon'ble Apex Court in the case of Gangadhar Narsingdas Aggarwal (supra). The same having not been done here, in the case on hand, it is clear to us that the order of First Appellate Authority dated 06.10.2020 is correct. It is the settled position of law that not following the order of the Hon'ble High Court or the Hon'ble Apex Court would amount to mistake/error which is rectifiable under the provisions of Section 154 ibid. It is strange that in the second round ....

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.... department in the said appeal that in order to give effect to the aforesaid of the Tribunal the adjudicating authority has passed a fresh order in original. But on perusal of the aforesaid order of the Division Bench I find that the appeal of the appellant department was not dismissed solely on the ground that in the meantime fresh order in original has been passed order of remand of the appeal rather the Hon'ble Division Bench made discussion and observation on both facts and law and facts remain admittedly that the order, findings and directions made in the aforesaid order of the Tribunal dated 28th July, 2022 attains its finality since the same was neither reversed nor set aside by the Appeal court in the appeal filed by the respondent ....