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2010 (7) TMI 531 - GUJARAT HIGH COURTAdjudication - Jurisdiction - The Tribunal order setting aside the original order made by adjudicating authority on the ground of lack of jurisdiction - The Tribunal had not restored the original matter nor had it made any observation that it would be open for the competent authority to reopen the case de novo - One considers that the first three powers of confirmation, modification or annulling a decision are grouped together, while referring the matter back has to be with directions which the Tribunal may think fit for a fresh adjudication or decision - Once the statute has laid down powers available to the Tribunal it is not possible to accept the contention raised on behalf of the appellant that upon the original order of adjudication having been quashed on technical ground fresh adjudication was always permissible -The powers of the Tribunal are statutorily granted - There is no question of any other statutory authority under the same statute reading something more than in the order of the Tribunal - The impugned order of the Tribunal being in consonance with the provisions of Section 35C of the Act - Thus, the appeal is dismissed.
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