TMI Blog2014 (11) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... in this case, despite adverting to the judgment of this Tribunal and without concluding that the judgment had suffered either a temporal or plenary eclipse (on account of suspension or reversal of its ratio by any higher judicial authority), have chosen to ignore judicial discipline and have recorded conclusions diametrically contrary to the judgment of this Tribunal. This is either illustrative of gross incompetence or clear irresponsible conduct and a serious transgression of quasi-judicial norms by the primary and the lower Appellate Authorities, in this case. - appeal of the assessee allowed with costs of ₹ 10,000/- payable by Revenue to the appellant-assessee - Appeal No. 60618 of 2013 - Final Order No. 53449/ 2014 - Dated:- 2- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are first trimmed on their edges to remove torn portions and then printed in rotary printing machines with specific designs with the aid of non toxic, non-poisonous specially formulated food grade liquid printing ink (purchased from manufacturers of those products). Thereafter the rolls are slit to the specified, required width. 5. Revenue proceeded on the premise that on account of this process a new product emerged, which bears a different name, characteristic and classification i.e. Printed Cork Tipping Paper (PTC), classifiable under CETH No. 48239014. 6. After a due process, the Additional Commissioner, Delhi passed the order dated 21.02.2013 confirming Duty liability of ₹ 24,70,163/- apart from interest and penalty, unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt inter partes) was dismissed by the Delhi High Court only on the ground of limitation and not on merits. 9. The judgment of the Tribunal reported in 2003 (154) ELT 711 (Tri. Del.) clearly ruled, following an earlier decision in Lakshmi Packaging vs. CCE - 2000 (117) ELT 333 (Tri.), that the process (involved in the transaction in lis ) does not amount to manufacture nor is exigible to Excise Duty. 10. It is axiomatic that judgments of this Tribunal have precedential authority and are binding on all quasi-judicial authorities (Primary or Appellate), administering the provisions of the Act, 1944. If an adjudicating authority is unaware of this basic principle, the authority must be inferred to be inadequately equipped to deliver the q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce or clear irresponsible conduct and a serious transgression of quasi-judicial norms by the primary and the lower Appellate Authorities, in this case. Such perverse orders further clog the appellate docket of this Tribunal, already burdened with a huge pendency, apart from accentuating the faith deficit of the citizen/ assessee, in departmental adjudication. 13. In the light of the judgment of this Tribunal in RGL Converters vs. CCE - 2003 (154) ELT 711 (T) the issues stand concluded in favour of the assessee. We also note that this decision quoted with approval and had followed an earlier decision in Lakshmi Packaging (supra). The decision in Lakshmi Packaging Pvt. Ltd. was unsuccessfully appealed against in Commissioner vs. Lakshmi P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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