Tribunal order giving effect to HC opinion cannot amount to review of its earlier order

HIGH COURT OF PUNJAB AND HARYANA Devta Steel Rolling Mills versus Commissioner of Central Excise, Chandigarh HEMANT GUPTA AND RITU BAHRI, JJ. CEA NO. 14 OF 2013 (O&M) FEBRUARY 22, 2013 JUDGMENT Hemant Gupta, J. The appellant has sought to raise following substantial question of law arising out of an order dated 02.01.2013 passed by Custom Excise and Service Tax Appellate Tribunal (for short ‘the Tribunal’): “(i) Whether the impugned order is sustainable in the eyes of law based on a specific bar provided under section 35-C(4) of the Central Excise Act, ...