2003 (4) TMI 557 - SCH - Central Excise

Supreme Court Upholds Tribunal's Order in Sinkhai Synthetics Case

The Supreme Court dismissed the appeal against the Tribunal's order dated 30/8/2000, following the precedent set in Sinkhai Synthetics & Chemicals (P) ... Application of precedent - Binding effect of Supreme Court decisions on Tribunals - Interference with Tribunal ordersApplication of precedent - Interference with Tribunal orders - Whether the Tribunal's order dated 30/8/2000 should be interfered with - HELD THAT: - The Court found that the Tribunal's order was supported by an earlier decision of this Court in Sinkhai Synthetics & Chemicals (P) Ltd. v. CCE. In light of that binding precedent and the Tribunal's reliance upon it, the Supreme Court saw no reason to disturb the Tribunal's conclusion. No separate examination or departure from the cited Supreme Court authority was undertaken or required.Tribunal's order dated 30/8/2000 affirmed; appeal dismissed with no order as to costs.Final Conclusion: The appeal is dismissed because the Tribunal's order is supported by a prior Supreme Court judgment; therefore the Court declined to interfere and made no order as to costs. The Supreme Court dismissed the appeal against the Tribunal's order dated 30/8/2000, citing precedent Sinkhai Synthetics & Chemicals (P) Ltd. Vs. CCE. No costs were awarded.