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2011 (1) TMI 1022 - CESTAT, MUMBAIDemand of duty - using the brand name by the other manufacturer for which the appellants are in entitled for SSI exemption - protective show-cause notice was issued to the appellants while the proceedings were pending before this Tribunal and the same was not brought in the knowledge of the Tribunal - Held that:- If there is any grievance of the department, they should have come before this Tribunal in the proceedings which were pending there. As department did not take any steps to contest the issue before this Tribunal and the same has attained finality which has been followed by the adjudicating authority in this case as judicial discipline, the show-cause notice was dropped. In the impugned order, the lower appellate authority has in going into this aspect at all and taken the submissions of the revenue and passed the order impugned which is not correct in the eyes of law. It is well settled law in the case of Kamakshi (1991 (9) TMI 72 - SUPREME COURT OF INDIA) judicial discipline is to be followed by lower courts. In this case the lower appellate authority has not followed the judicial disciple, hence, no other option to set aside the impugned order. Appeal allowed.
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