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TMI Blog2020 (7) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent : Mr.Prasad Paranjape for Mr.S.Muthu Venkataraman ORDER (Made by DR.VINEET KOTHARI, J.) The Court was held by Video Conference, as per the Resolution of the Full Court dated 3 July 2020, by Judges at their respective residence and the counsel, staff of the Court appearing from their respective residences. 2. Heard Mr.K.S.Ramasay for the appellant and Mr.Prasad Paranjape for the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for ready reference : 4. After hearing both sides, we find that the issue in dispute has been now decided in favour of the respondents vide case laws relied upon by the Ld. Advocate. We find that in a recent decision in BNP Paribas Sundaram Global Securities Operations Pvt. Ltd, 2018- TIOL -1126-HC-MAD-ST, the Hon'ble High Court of Madras, has interalia held that Rule 5 of CCR, 2004, does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the earlier judgments of Division Bench of this Court, there is no reason to take a different view of the matter and the present appeal filed by the Revenue has no merit and is liable to be dismissed. 7. Having heard the learned counsel for the parties, and upon perusal of the order passed by the learned Tribunal, we are of the clear opinion that there is no merit in the present appeal file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court, and without filing any appeal in an appropriate manner, the present appeal on the same ground cannot be entertained. The Revenue Department is bound by the judgments of this Court unless they are set aside by higher Courts in appropriate proceedings. It is also not the case of the Department that any subsequent amendment in law has changed the legal position and therefore the earlier ..... X X X X Extracts X X X X X X X X Extracts X X X X
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