2011 (3) TMI 1199 - AT - Central Excise

Tribunal Upholds Lower Authority, Emphasizes Consistency in Decisions

The Tribunal upheld the lower adjudicating authority's order, rejecting the Revenue's appeal against an impugned order. The Tribunal found the lower ... Application for rectification - Application for rectification of mistake is that the order dated 09/10/1998 of the Tribunal is contradictory to the earlier order of the Tribunal dated 26/08/1997 - Held that:-Going through the order passed by the Tribunal dated 09/10/1998 wherein this Tribunal has recalled its earlier order dated 26/08/1997. This observation has also been made by the lower appellate authority. It is also an admitted fact that the Revenue has not preferred any appeal against the Tribunal's order dated 09/10/1998. Therefore, the order passed by this Tribunal dated 09/10/1998 holds the field. Issues:- Appeal against impugned order- Premature order passed by lower appellate authority- Rectification of mistake application pending- Contradictory orders by Tribunal- Mark-up charges abatable from assessable value- Legality of lower adjudicating authority's orderAnalysis:The judgment involves an appeal against an impugned order by the Revenue, challenging the lower appellate authority's decision. The Revenue contended that the lower appellate authority's reliance on a Tribunal decision from the respondent's case was premature due to a pending application for rectification of mistake. The Tribunal noted that the Revenue had not appealed the Tribunal's order dated 09/10/1998, which had recalled a previous order, making the 09/10/1998 order valid. The lower appellate authority supported the abatement of mark-up charges from the assessable value based on various Tribunal decisions and Supreme Court dismissals. The Tribunal found no merit in the Revenue's appeal and rejected it, affirming the lower adjudicating authority's order as legally proper and sustainable. The judgment highlights the importance of consistency in Tribunal orders and the significance of not challenging valid Tribunal decisions.