Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 244 - CESTAT, NEW DELHILower authorities proceeded to decide the issue ignoring Tribunal’s directions - the Commissioner (Appeals) rather than analysing the evidence in the form of the expert opinion, disposed of the appeal solely on the basis of the opinion expressed by the Assistant Commissioner in spite of the fact that such opinion was based on purely visual inspection of the goods by the Assistant Commissioner. - Once the Tribunal had cautioned the lower authorities that the classification was required to be done after taking into consideration the opinion of the experts and on going through the necessary literature in relation to the goods produced by the appellant, we fail to understand as to how the lower authorities could totally ignore the order of the Tribunal and proceed to decide the matter contrary to the directions issued by the Tribunal. It should not be forgotten that proceedings before the lower authority were of the quasi-judicial nature and therefore, the authorities had to observe the judicial discipline. Once the higher authority directs the lower authority to decide a matter by taking into consideration certain materials on record, the lower authority cannot decide the same totally ignoring such direction and cannot adopt totally different course. – matter remanded
|