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2014 (5) TMI 297 - HC - Central ExciseLevy of penalty u/s 11AC - demand of interest - The Tribunal by its order dated 20th March, 2006 held that since the amount of duty was already paid before issuance of the show-cause notice, the penalty and interest was not payable. - Held that:- When the Tribunal was specifically directed to consider said decisions by an order of this Court, the Tribunal was duty bound to consider the same and render its decision with reference to and in light of the law laid down by the Apex Court. When a lower Court or quasi-judicial authority or the Tribunal is directed by the High Court to decide a question in a particular manner or with reference to a particular decision, such lower court or authority would be required to decide the issue in that manner only. The cryptic approach, as is reflected from the impugned order, cannot be justified. It is always permissible for the Tribunal to take a particular view and arrive at its own conclusion, however, the order it may pass has to be in conformity with the directions issued by this Court while remanding the matter. It is deemed appropriate that the matter is again remanded to the Tribunal for passing a fresh order - decided in favor of revenue.
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