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2022 (12) TMI 325 - HC - CustomsEligibility to the exemption from Custom Duty - Value-based Duty Exemption Entitlement Certificate - Fulfillment of the condition relating to CaO content under the Advance License provisions and consequently to the Exemption Notification or not - the Department alleged to have found less than 53% CaO, which in view of the Department, is not eligible for allowance of exemption under the DEEC Scheme. HELD THAT:- After recording the findings that there was no contravention of other conditions laid in the Exemption Notification vis-à-vis the Advance License issued under the DEEC Scheme and holding that there was no scope for revisiting the issue with regard to percentage of CaO in Low Silica Limestone, the Commissioner had nullified the impugned demands of customs duty. On perusal of record, it is seen that the Commissioner in his de novo Order dated 31.03.2005 has come to the conclusion that there was no other violations and has placed reliance on the test done by M/s. S.K. Mitra, which is an independent and Government recognized inspection agency. It has been stated that the Department having not questioned the findings of the Commissioner with regard to “other conditions” there was no scope for it to examine the issue of percentage of CaO in Low Silica Limestone - Whereas, the Department has accepted the Order dated 26th June, 2002 of the learned CESTAT, by virtue of which the matters were remanded for passing de novo order by the Commissioner, it is, thus, held that neither the Original Authority nor the CESTAT could travel beyond what was observed and directed in the Order dated 26th June, 2002. Therefore, the learned CESTAT is correct in its approach by holding that it cannot entrench upon the sample issue particularly when there is no dispute with regard to “other conditions” stipulated in the Exemption Notification issued in connection with the DEEC Scheme. A Court or a Tribunal cannot review its own decision and it is permitted to do so by statute. The Court having general jurisdiction like Civil Court has inherent power; nonetheless, the Court or the Tribunal of limited jurisdiction created under special statute have no inherent power - this Court is of the considered opinion that the questions of law as posed in the present appeals do not fall for consideration, especially when the department having accepted the order of remand passed by the learned CESTAT on 26th June, 2002, the Original authority has rendered his findings. In the aforesaid premises, it is held that the learned CESTAT has committed no error while rejecting the appeals of the Appellant vide Order dated 13th April, 2010. Application dismissed.
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