TMI Blog2007 (5) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... ady sanctioned, the Commissioner has not followed the judicial discipline- inadequacy of provisions for safeguarding the revenue by the revenue authorities cannot be a reason to place taxpayers at a disadvantageous position – impugned order is set aside - ST/520 of 2006-SM (BR) - 945/2007-SM (BR) - Dated:- 14-5-2007 - DR. T.V. SAIRAM, TECHNICAL MEMBER Atul Gupta for the Appellant. A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further find that the said relied upon decision of the Hon'ble Tribunal had not been accepted by the department an appeal against the same has been filed in the Hon'ble Rajasthan High Court, Jaipur. I also find that the Hon'ble Rajasthan High Court in the above referred D.B. Central Excise Reference (Appeal) No. 2/2004 vide its order dated 28-3-2005 has directed the Customs Excise and Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revised has been passed. I therefore find that I could not keep the case pending indefinitely till the decision of Hon'ble High Court in the appeal filed by the department and thus I have no option but to decide this case within the stipulated period of two years which is expiring on 19-7-2006. Therefore, in exercise of powers vested with the under signed under section 84 of the Finance Act, 1994 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Apex Court has observed that the principle of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. The Court had also observed that the mere fact that the order of the appellate authority was not acceptable to the department - in itself an objectionable phrase and was the subject-matter of the appeal cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Hon'ble High Court passed in their favour. 4. I have examined the case record and heard both the sides. I notice that the order passed by the Commissioner overlooking this Tribunal's order is not legal and proper in the eyes of law. In my view, inadequacy of provisions for safeguarding the revenue by the revenue authorities cannot be a reason to place taxpayers at a disadvantageous p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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