TMI Blog2017 (9) TMI 1551X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondents are manufacturers and exporters of goods - it is a settled law that the judgment of jurisdictional High Court needs to be followed when there are conflicting views expressed by various High Courts - appeal rejected - decided against Revenue. - E/20240/2014 and 20241/2014-SM - Final Order No. 22283/84/2017 - Dated:- 27-9-2017 - Shri M. V. Ravindran, Judicial Member Shri Parashiva Murthy, AR For the Appellant Shri Rajesh Kumar, CA For the Respondent ORDER Per : M. V. Ravindran These two appeals are filed by the revenue against Orders-in-Appeal No.621-622/2013 CE dated 19.11.2013. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that respondents in this case is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble High Court of Karnataka in the case of mPortal India Wireless Solutions Pvt. Ltd.; 2012(27) S.T.R. 134(Kar.) being jurisdictional High Court, it would apply and has to be preferred to judgement of the decision of the High Court of Madras. He brings to my notice of order of larger Bench on this Tribunal, in the case of JK Tyre Industries Ltd. wherein the larger Bench has ruled in the case of conflicting judgments by the two High Court judgement of jurisdictional High Court will have to be followed by the Tribunal. 8. On careful consideration on the submissions made by both the sides, I find that the judgment of Hon ble High Court of Karnataka in the mPortal India Wireless Solutions Pvt. Ltd. in para 6 has held as under: * ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xported by a 100% EoU, similar facts arise in these appeals wherein it is undisputed that the respondents are manufacturers and exporters of goods. 10. As regards the reliance placed by the DR on the judgment of the Hon ble High Court of Madras in the case of GTN Engineering (I) Ltd., it is noticed that the said judgment was delivered by their Lordships on 25.08.2011, while the judgment of the Hon ble High Court of Karnataka in the case mPortal India Wireless Solutions Pvt. Ltd., was delivered on 23.09.2011 which would mean that the judgment of Hon ble High Court of Karnataka is a subsequent judgement which needs to be followed. Be that as it may, it is a settled law that the judgment of jurisdictional High Court needs to be followed whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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