TMI Blog1991 (9) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner, the goods fall under Heading 39.19 of the same Schedule. The Assistant Collector of Central Excise, therefore, gave notice to the respondent to show cause why the product should not be classified under Heading 39.19. The assessee, in reply, pointed out that, in respect of its factory at Borivili, its claim that the goods were classifiable under Heading 85.46 and that Heading 39.19 had no application had been accepted by the Collector of Appeals. The Assistant Collector, however, did not accept the assessee's contention. He distinguished the order in respect of the Borivili plant on the ground that, there, the assessee's claim was for classification under Heading 85.46 and not 85.47. He held, by his order dated 4-1-1988, that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer to pass a proper order [1990 (47) E.L.T. 231 (Bom.)]. The Union of India has preferred this appeal. The learned Additional Solicitor General, appearing for the Union, fairly concedes that so far as the merits are concerned, the department can have no grievance, since the High Court has only set aside the order of the Assistant Collector and remanded the matter back for a proper consideration and a proper order. We are, therefore, not called upon to enter into the merits of the classification in the present case except to observe that the decision of the Tribunal in the case of M/s. Chetna Polycoats Pvt. Ltd. was the subject-matter of Civil Appeal No. 2321 of 1989 preferred by the department which was dismissed at the stage of admission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of the quasi-judicial issues before them, revenue officers are bound by the decisions of the appellate 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 followi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e authority has the power to have the matter satisfactorily resolved by taking up the issue to the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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