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2010 (1) TMI 161 - HC - Central ExciseSupply of High Speed Diesel Oil - Exemption Notification (No.64/95CE) dated 16th March 1995 – Exempts all goods other than cigarettes `if supplied as stores for consumption on board a vessel of the Indian Navy or Coast Guard – Demand of duty was Rs. 3.85 crores – Tribunal directed the petitioner to deposit an amount of Rs.1 crore within a period of four weeks and to report compliance - The grievance of the petitioner was that the same member of the Tribunal, who passed the impugned order dated 11th September 2009 subsequently passed an order on 20th November 2009 in a batch of cases involving the same question, by which a complete waiver of predeposit was granted, subject to the filing of a bond – held that - Tribunal, first and foremost, is duty bound by Article 141 of the Constitution of India to ensure that it follows binding precedent of the Supreme Court. The Tribunal as a judicial body must follow principles of consistency when it decides cases. The lack of consistency is clear on the face of record - Judicial orders must be passed by the Tribunal with a greater degree of circumspection and application of mind. Whim and caprice are alien to the judicial process. Consistency, based on judicial precedents should be the norm.
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