Binding precedent in the assessee's own case bars a subordinate appellate authority from sustaining assessable value additions on dealer margin.

A subordinate appellate authority cannot disregard a binding Tribunal decision in the assessee's own case or depart from the Supreme Court's view without legal basis. The challenged order, which sustained inclusion of dealer margin attributable to pre-delivery inspection and after-sale services in assessable value, was contrary to the binding precedent and was therefore unsustainable. The addition to assessable value was not upheld.

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Issues: Whether the Commissioner (Appeals), being a subordinate appellate authority, could disregard the Tribunal's earlier decision in the assessee's own case and sustain inclusion of dealer margin attributable to pre-delivery inspection and after-sale services in the assessable value.

Analysis: The issue was treated as already covered by the Tribunal's prior order in the assessee's own matter. No legal basis was shown for the Commissioner (Appeals) to depart from the binding view of the Tribunal. The order under challenge proceeded on a view contrary to the Tribunal and the Supreme Court, and was therefore unsustainable.

Conclusion: The Commissioner (Appeals) had no authority to ignore the binding precedent, and the addition to assessable value was not upheld.

Ratio Decidendi: A subordinate appellate authority cannot disregard a binding decision of the Tribunal or the Supreme Court in the same assessee's case, and any order founded on such departure is liable to be set aside.

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