Instructions regarding need to follow Judicial discipline in adjudication proceedings.

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....f Central Excise and Service Tax, All Chief Commissioners of Customs. Sirs, Subject - Instructions regarding need to follow Judicial discipline in adjudication proceedings. Kind attention is invited to the order of Hon'ble High Court of Gujarat at Ahmedabad in case of M/s E. I. Dupont India Pvt Ltd (hereinafter referred to as M/s Dupont) in Special Civil Application no 14917 to 14921 of 2013 d....

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....on as well as adverse observation of the Hon'ble High Court could have been avoided. This circular is once again brought to the notice of field officers with direction that it is followed scrupulously. 3) The judgment of Hon'ble High Court in M/s Dupont case (supra) under reference may be perused by the field officers for complete understanding of the issues involved and directions of the Hon'ble....