TMI Blog2019 (2) TMI 1922X X X X Extracts X X X X X X X X Extracts X X X X ..... d contrary to that taken in other High Courts and accordingly declared the rule to be invalid. The decision of jurisdictional High Court of Calcutta in the case of Goyal MG Gases Pvt. Ltd, is followed which has not been stayed and has a binding force as on date. Accordingly, it is concluded that there is no bar in making use of the accumulated Cenvat Credit in making payment of Central Excise Duty even during default period. Appeal allowed - decided in favor of appellant. - Ex. Appeal No. 75009 of 2018 - FINAL ORDER NO.75642/2019 - Dated:- 13-2-2019 - SHRI P. K. CHOUDHARY A, J. ORDER Shri P. K. Choudhary, J. Briefly stated the facts of the case are that the appellants are manufacturer of excisable goods and were ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Courts as ultra vires. In this connection, he referred to some of the decisions, (i) 2014 (310) Excise Law Time 833 (Gujarat) (Indsur global Ltd. V. Union of India), (ii) 2015 (326) Excise Law Time 256 (Punjab Haryana), (iii) (Sandley Industries v. union of India), 2015 (323) Excise Law Time 489, (iv) (Mad)-2015-VIL-208-MAD-CE (Malladi Drugs Pharmaceuticals Ltd. v. union of India), (v) 2015 (316) Excise Law Time, 595 (Gujarat), (vi) Precision Fasteners Ltd. V. CCE and (vii) 2016 (314) and 2016 (341) Excise Law Time 603 (Allahabad)- A.T.V. Projects India ltd. v. Union of India, (viii) Goyal MG Gases Pvt. Ltd. vs. Union of India-2017-VIL-655-CAL-CE. 3. The Ld. C.A. further submitted that in view of the above decisions including the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that once there is a binding decision of the High Court, the same continues to be binding on all the authorities within the State till such time as it has been stayed or set aside by the Apex Court. Till such time as the decision of the High Court stands, it is not open to the Tribunal or any other Authority in the State to disregard it while considering a like issue. The Bombay High Court also observed that it is not open to the Tribunal to sit in appeal from the orders of the High Court and not follow it. In case the doctrine of precedent is not strictly followed there would be a complete confusion and uncertainty. I find it relevant to reproduce important observations of the Hon ble High Court as below: ..22. We also note that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd our orders are subject to appeals to the Supreme Court. However, for the purposes of certainty, fairness and uniformity of law, all authorities within the State are bound to follow the orders passed by us in all like matters, which by itself implies that if there are some distinguishing features in the matter before the Tribunal and, therefore, unlike, then the Tribunal is free to decide on the basis of the facts put before it. However till such time as the decision of this court stands it is not open to the Tribunal or any other Authority in the State of Maharashtra to disregard it while considering a like issue. In case we are wrong, the aggrieved party can certainly take it up to the Supreme Court and have it set aside and / or correc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the impugned order which are not at all sustainable. Unless the Tribunal follows this discipline, it would result in uncertainty of the law and confusion among the tax paying public as to what are their obligations under the Act. Besides opening the gates for arbitrary action in the administration of law, as each authority would then decide disregarding the binding precedents leading to complete chaos and anarchy in the administration of law 7. In view of the above, I am inclined to follow the decision of jurisdictional High Court of Calcutta in the case of Goyal MG Gases Pvt. Ltd (Supra), which has not been stayed and has a binding force as on date. Accordingly, I come to the conclusion that there is no bar in making use of the ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
