Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (4) TMI 432 - AT - Central Excise100% EOU - DTA Clearance - who is liable to pay duty i.e. purchaser of the goods or 100% EOU - binding precedence of earlier decision - Held that:- in the appellants own case for subsequent period on the identical facts and issue [2008 (4) TMI 670 - CESTAT, Mumbai], this Tribunal has passed the order in favour of the appellants. Now the only question before us on today is that whether the order, passed by this Tribunal in appellants own case on identical facts and issues is binding on us or not? In the case of Sant Lal Gupta & Ors. (2010 (10) TMI 194 - SUPREME COURT OF INDIA). The Hon’ble Apex Court has observed as under:- A coordinate bench cannot comment upon the discretion exercise or judgement rendered by another coordinate bench of the same court. The rule of precedent is binding for the reason that there is a desire to secure uniformity and certainty in law. Thus, in judicial administration precedents which enunciates rules of law form the foundation of the administration of justice under our system. Therefore, it has always been insisted that the decision of a coordinate bench must be followed. We are bound to follow the precedent decision in these appeals - Accordingly, we find that both the issue in this case has been decided by this Tribunal earlier in appellants own case on similar facts and identical issues - Accordingly Central Excise duty need not be discharged by 100% EOU & entitled for the benefit of Notification 2/95. - Decided in favor of assessee.
|