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2020 (10) TMI 211 - HC - Central ExciseDismissal of the appeal by the Revenue - Doctrine of Merger - Exemption from Customs Duty - benefit of N/N. 125/84-C.E. - exemption from payment of duty against the sales effected by them against the Domestic Tariff Area (DTA) against foreign exchange - HELD THAT:- The writ petitions are on a very narrow campus as to the effect of the dismissal of the appeal by the Revenue. The Tribunal, in the petitioner’s case reported in JUMBO BAG LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI [2005 (3) TMI 188 - CESTAT, CHENNAI], had held that the supplies made are not covered by Notification No.2/95 at all and the Commissioner was in error in invoking Notification No.2/95, for the purpose of demanding excise duty. The Revenue’s appeal before the Hon’ble Supreme Court was dismissed, in view of the earlier decision of the Hon’ble Supreme Court in COMMISSIONER VERSUS GINNI INTERNATIONAL LTD. [2007 (8) TMI 649 - SC ORDER]. The notable wordings of the Hon’ble Supreme Court is that the matter before them are covered “against the Revenue”, in view of Ginni International Limited and “accordingly” dismissed. Incidentally, the petitioner had earlier claimed pre-deposit made by them for availing their right of appeal before the CESTAT and when the amount was paid belatedly, they had claimed interest on the same, which came to be refunded by both the original authority and the Appellate Commissioner. As against the rejection, they had preferred an appeal before the CESTAT. The Tribunal, in its order dated 29.08.2016, had rightly rejected the Revenue’s claim, holding that the order of the Tribunal had merged in the dismissal order of the Hon’ble Supreme Court and therefore, the CESTAT has no jurisdiction to touch upon the merits of the case again and there is no further scope for the Revenue to open its case - It is rather unfortunate that these Quasi Judicial Authorities have disregarded the underlying principle of judicial decisions and its binding effect. When the Hon’ble Supreme Court had rejected the appeal of the Revenue, the order of the Tribunal, which was in favour of the importer, merges with the order of the Hon’ble Supreme Court, under the principle of ‘Doctrine of Merger’. Judicial discipline mandates Quasi Judicial Authorities to extend sanctity to the binding precedents, more so, when such orders are from the highest Court of the Country. This Court expresses its disappointment on the conduct of the concerned authorities in having scant respect towards the orders of the Hon’ble Supreme Court - Petition allowed.
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