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TMI Blog2024 (3) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... ditional Commissioner following the ratio of the final order dated 18.07.2019 passed by this Tribunal in the assessee's own case for an earlier period. 2. In paragraph '7' of the impugned order, the Commissioner (Appeals) remarked "following the judicial discipline, I allow the appeal filed by the assessee and set aside the impugned order". The case of the Revenue before us is that the Commissioner (Appeals) should not have observed judicial discipline and followed the order of this Tribunal because Revenue has not accepted this Tribunal's order on merits. 3. The respondent manufactured Metallic Canisters falling under Tariff Heading No. 84799090 on job work basis and cleared them without payment of duty under exemption Notification No. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Tribunal, the Commissioner (Appeals) passed the impugned order setting aside the demand. 6. Revenue filed this appeal assailing the order of the Commissioner (Appeals) on the ground that the Commissioner (Appeals) had erred in following the judicial discipline because he did not appreciate the fact that the department has not accepted the Tribunal's order on merits, but an appeal against the Tribunal's order was not filed only due to monetary limit. 7. In other words, it is the case of the department that the orders of the Tribunal are valid and their ratio applies only if the department accepts it and not otherwise. This cannot be accepted. The decision of the Tribunal is binding unless it is overruled by a higher judicial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate authorities. The order of the Appellate Collector is binding on the Assistant Collectors working within his jurisdiction and the order of the Tribunal is binding upon the Assistant Collectors and the Appellate Collectors who function under the jurisdiction of the Tribunal. The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. The mere fact that the order of the appellate authority is not "acceptable" to the department - in itself an objectionable phrase - and is the subject-matter of an appeal can furnish no ground for not following it unless its operation has been suspended by a competent Court. If this healthy rule is not fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Collector or the Appellate Tribunal as the case may be. In the light of these amended provisions, there can be no justification for any Assistant Collector or Collector refusing to follow the order of the Appellate Collector or the Appellate Tribunal, as the case may be, even where he may have some reservations on its correctness. He has to follow the order of the higher appellate authority. This may instantly cause some prejudice to the Revenue but the remedy is also in the hands of the same officer. He has only to bring the matter to the notice of the Board or the Collector so as to enable appropriate proceedings being taken under S. 35E(1) or (2) to keep the interests of the department alive. If the officer's view is the corre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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