TMI Blog1995 (10) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessed the value at Rs. 4,88,120 (declared value Rs. 2,10,445) and Rs. 9,38,505 (declared value Rs. 4,08,266.09). While assessing the value he also included the cost of manufacturing metal plates bearing inscription `SUNSCAPE which were supposed to be attached to the awnings. The appellant in A. No. 340/92 which manufactures awnings, is a small scale industry oridnarily entitled to benefit of Notification No. 175/86, dated 1-3-1986 issued under Rule 8(1) of the Central Excise Rules, 1944. The Addl. Collector held the manufacturer liable to the excise duty on the difference in value brought out by adding the cost of metal plates and also levied penalty. He also held the appellant in A. No. 275/92 liable for penalty for abetting and aiding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how this Tribunal should proceed in regard to para 7 of the notification. In the case of M/s. Atma Steels Pvt. Ltd. and Others v. CCE, Chandigarh Others reported in 1984 (17) E.L.T. 331, a Larger Bench of the Tribunal consisting of five members held that in view of its All India jurisdiction and peculiar features, the Tribunal cannot be held bound to the view of anyone of the High Courts, but has the judicial freedom, to consider the conflicting views, reflected by different High Courts, and adopt the one considered more appropriate to the facts of a given case before the Tribunal. The Tribunal also indicated that this should be so irrespective of the fact whether one particular assessee was within the jurisdiction of a specified High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n relation to which it excercises jurisdiction. It would be anomalous to suggest that a tribunal over which the High Court has superintendence can ignore the law declared by that court and start proceedings in direct violation of it. If a tribunal can do so, all the subordinate courts can equally do so, for there is no specific provision, just like in the case of Supreme Court, making the law declared by the High Court binding on subordinate courts. It is implicit in the power of supervision conferred on a superior tribunal that all the tribunals subject to its supervision should conform to the law laid down by it. Such obedience would also be conducive to their smooth working; otherwise, there would be confusion in the administration of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of such difference of opinion? True, there are various possibilities in this regard. In regard to constitutionality of a provision, two or more High Courts could have taken different views. The decision of a particular High Court should certainly be followed by all authorities within the territorial jurisdiction of that High Court. The authorities in another State are of course not bound to follow the view taken by a particular High Court in the absence of a decision by the jurisdictional High Court in regard to constitutionality of a provision. Since the adjudication of vires of a provision of a statute or notification is outside the jurisdiction of the Tribunal and the jurisdictional High Court, i.e., the High Court having j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eels Pvt. Ltd. case. Where, however, in regard to disputed interpretation or proposition of law there is a decision of only one High Court, the tribunal, it appears to us, is bound to follow that view since it is not at liberty to disregard the view expressed by the High Court. 11. The decisions of the High Courts of Calcutta and Allahabad holding para 7 of the notification ultra vires has to be implemented by the authorities within their jurisdiction with reference to assessees within such jurisdiction. The assessee in this case is within the jurisdiction of the Karnataka High Court and as long as the Karnataka High Court has not finally decided the matter, we have to proceed on the basis that para 7 of the notification is in force. 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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