TMI Blog2009 (5) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to the goods produced by the appellant, we fail to understand as to how the lower authorities could totally ignore the order of the Tribunal and proceed to decide the matter contrary to the directions issued by the Tribunal. It should not be forgotten that proceedings before the lower authority were of the quasi-judicial nature and therefore, the authorities had to observe the judicial discipline. Once the higher authority directs the lower authority to decide a matter by taking into consideration certain materials on record, the lower authority cannot decide the same totally ignoring such direction and cannot adopt totally different course. – matter remanded - E/3568/2004 - 366/2009-EX(PB), - Dated:- 6-5-2009 - Justice R.M.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) by the appellants without any success as the appeal was dismissed on 12-7-93 and the appellants thereupon, preferred the appeal before the Tribunal and vide order dated 26-8-97 set aside the order passed by the lower appellate authority and remanded the matter for reconsideration on the basis of the evidence to be produced by the party including the evidence in the nature of technical literature. The relevant part in the said order reads thus: "7. In the facts and circumstances and in view of the submissions made by both the sides, the main point to be considered in these appeals is whether the above items are of electro mechanical appliances or electro equipments. Further, even assuming that they are electro mechanical appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. In that view of the matter, according to him, there is no case for any interference in the impugned orders. 6. As already noted above, the Tribunal vide order dated 26-8-97 had remanded the matter with specific direction to give an opportunity to the appellants to produce further evidence in the form of technical literature. While issuing the said direction, the Tribunal had taken into consideration the fact that in order to classify the goods in question, it was necessary to take into consideration the expert opinion in relation to nature of the goods in question and therefore, the authorities deciding the matter in relation to the classification of such goods for the purpose of levy of excise duty were expected to take into consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the form of the expert opinion, disposed of the appeal solely on the basis of the opinion expressed by the Assistant Commissioner in spite of the fact that such opinion was based on purely visual inspection of the goods by the Assistant Commissioner. 8. Once the Tribunal had cautioned the lower authorities that the classification was required to be done after taking into consideration the opinion of the experts and on going through the necessary literature in relation to the goods produced by the appellant, we fail to understand as to how the lower authorities could totally ignore the order of the Tribunal and proceed to decide the matter contrary to the directions issued by the Tribunal. It should not be forgotten that proceedings before ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
