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2013 (4) TMI 130 - HC - Central ExciseWhether Tribunal has the power to review its own order based on subsequent change in law - Whether the impugned order could have been passed by the ld. Tribunal without affording any opportunity of hearing to the appellant?" - Held that:- If the Tribunal does not refer the questions of law for the opinion of this Court, the aggrieved party could invoke jurisdiction of this Court under Section 35-H of the Act. It was in these terms, the jurisdiction of this Court was invoked by the Revenue against the order dated 09.10.2000 passed by the Tribunal. The opinion rendered by the High Court, on such reference sought by the Revenue, is binding on the authorities under the Act. The Tribunal is to give effect to the order passed by this Court. We find that the appellant has sought to confuse the provisions then existing and after amendment with effect from 14.5.2003 substituting Section 35 G by Section 144 of the Finance Act, 2003 - Consequently, we do not find that any substantial question of law arises for consideration in the present appeal.
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