Tribunal cannot reconsider its previous decision

Commissioner of Central Excise Vs Tata Iron & Steel Company Ltd. (Orissa High Court) Orissa High Court held that in absence of any power of review, the Tribunal could not have subsequently reconsidered its previous decision and the subsequent order reopening the matter is held to be the illegal, ultra vires and without jurisdiction. Facts- M/s. Tata Iron & Steel Company Limited, Paradeep (Respondent) imported Low Silica Limestone (LSL) in bulk and being covered by Value-based Duty Exemption Entitlement Certificate (DEEC) issued by the Licensing Authority in the form specified in the Sc...