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2013 (11) TMI 432 - Commissioner - Central ExcisePrecedent - Principles of judicial discipline – Held that:- Orders passed by Collector (Appeals) and Tribunal binding on all adjudicating and appellate authorities within their respective jurisdiction - Relying upon Union of India v. Kamlakshi Finance Corporation Ltd. [1991 (9) TMI 72 - SUPREME COURT OF INDIA ] - The mere filing of an Appeal before the next higher forum will not tantamount to a Stay on those decisions - The Assistant Commissioner has construed that, mere filing of an Appeal, empowers her to entertain a different view - Such an approach will cause utter chaos and detriment to the administration of justice - Mere fact of appeal having been filed against the order no ground for not following it - The correct course for her was to transfer the case to Call-Book and await the decision of the Hon’ble CESTAT on the Appeal filed by the Department – order set aside – decided in favour of Assessee.
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