Judicial discipline: follow binding precedent and existing circulars to prevent avoidable litigation in adjudication proceedings. Field adjudicating authorities must follow judicial discipline by applying binding precedents and Board circulars, notably Circular No. 695/11/2003-CX, in refund adjudications; failure to do so-illustrated by the Gujarat High Court matter involving M/s Dupont-leads to avoidable litigation and adverse judicial observations, and the Board directs perusal of the cited judgments and communication of these instructions to all adjudicating authorities.
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Provisions expressly mentioned in the judgment/order text.
Judicial discipline: follow binding precedent and existing circulars to prevent avoidable litigation in adjudication proceedings.
Field adjudicating authorities must follow judicial discipline by applying binding precedents and Board circulars, notably Circular No. 695/11/2003-CX, in refund adjudications; failure to do so-illustrated by the Gujarat High Court matter involving M/s Dupont-leads to avoidable litigation and adverse judicial observations, and the Board directs perusal of the cited judgments and communication of these instructions to all adjudicating authorities.
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