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TMI Blog1995 (10) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; of Central Excise assessed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingle Judge. 4. The question that arises for consideration is 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 whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. Under Article 227, it has jurisdiction over all courts and tribunals throughout the territories in 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. Suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Constitution, which jurisdiction is not available to this Tribunal. 9. What then is the procedure to be adopted by the Tribunal in 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ressed any view in regard to the subject matter, and there is conflict of views among other High Courts, the tribunal will be free to formulate its own view in the light of Atma Steels 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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