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2024 (3) TMI 1034 - AT - Central ExciseExemption under N/N. 214/1986-CE dated 25.03.1986 - manufacture of Metallic Canisters falling under Tariff Heading No. 84799090 on job work basis - HELD THAT:- The principle of judicial discipline requires a lower judicial/ quasi-judicial authority to follow the ratio of the decision by a higher judicial/quasi-judicial authority. The Commissioner (Appeals) has just done that. This principle was explained at length in Supreme Court decision in UNION OF INDIA VERSUS KAMLAKSHI FINANCE CORPORATION LTD. [1991 (9) TMI 72 - SUPREME COURT] where it was held that In the light of these amended provisions, there can be no justification for any Assistant Collector or Collector refusing to follow the order of the Appellate Collector or the Appellate Tribunal, as the case may be, even where he may have some reservations on its correctness. He has to follow the order of the higher appellate authority. This may instantly cause some prejudice to the Revenue but the remedy is also in the hands of the same officer. It is found that this appeal has been filed by the Revenue on the basis of an order passed by the Committee of Commissioners contrary to the principles of judicial discipline as laid down by the Supreme Court in Kamlakshi Finance Corporation Ltd. The appeal is dismissed.
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