TMI Blog2013 (4) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yes of law based on a specific bar provided under Section 35-C(4) of the Central Excise Act, 1944? (ii) Whether the ld. Tribunal has the power to review its own order based on subsequent change in law? (iii) Whether the impugned order could have been passed by the ld. Tribunal without affording any opportunity of hearing to the appellant?" Earlier the Tribunal on 09.10.2000 allowed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecided on 6.7.2011 being C.A. No.3400 of 2003 CCE, Chandigarh v. M/s Doaba Steel Rolling Mills. in favour of the revenue and against the assessee. In view of the said judgment, question referred is decided in favour of the Revenue. The reference is disposed of. It is made clear that if the assessee is aggrieved by this order, it will be at liberty to move this Court." The Tribunal has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the Tribunal. We find that argument of the learned counsel for the appellant is misconceived. When the order was passed by the Tribunal on 09.10.2000, the Revenue had only remedy of seeking reference in terms of the then Section 35-G of the Act from the Tribunal. If the Tribunal does not refer the questions of law for the opinion of this Court, the aggrieved party could invoke jurisdicti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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