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2020 (1) TMI 1343 - AT - Central ExciseRecovery of inadmissible CENVAT credit - cross-utilising of credit by manufacturers as providers of service - review of the order by the competent Committee of Chief Commissioners under section 35E(1) of Central Excise Act, 1944 - HELD THAT:- Though it was grossly improper on the part of the Committee of Chief Commissioners to insist that an appeal filed on their direction by the adjudicating authority should even suggest that decisions accorded by competent appellate authorities or constitutional courts do not bind adjudicating authorities merely because the executive authority has chosen not to accept those, we do not intend to dwell overmuch on such demonstrated lack of respect for rule of law and leave it to the management of the Central Board of Indirect Taxes & Customs to evolve appropriate methods for proper sensitisation at the senior levels that are entrusted with the high responsibility of review. Appeal dismissed - decided against Revenue.
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