Judicial discipline requires compliance with a Tribunal remand order unless it is stayed or set aside

An adjudicating authority must comply with a Tribunal's remand order unless it has been stayed or set aside, because judicial discipline requires obedience to subsisting appellate directions. Mere pendency of the Revenue's challenge before the High Court does not suspend the binding force of the remand or justify keeping the matter pending. The authority was therefore right to proceed with final adjudication in accordance with the Tribunal's directions, and the contention that the proceedings should have been deferred was rejected.

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Issues: Whether the adjudicating authority was bound to comply with the Tribunal's remand order and whether mere pendency of the Revenue's challenge before the High Court required the proceedings to be kept pending.

Analysis: The remand order of the Tribunal had not been stayed or set aside by the High Court. In such a situation, the adjudicating authority was required to act in accordance with the Tribunal's directions in obedience to judicial discipline. Mere pendency of a question of law before the High Court did not dilute the binding force of the subsisting remand order or justify withholding final adjudication by the Commissioner.

Conclusion: The adjudicating authority rightly complied with the remand order, and the Revenue's contention that the matter ought to have been kept pending was rejected.

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