https://www.taxtmi.com/caselaws?id=96414 A subordinate authority cannot dilute or condition the implementation of a binding appellate direction by inserting a restriction not found in the operative order. The earlier tribunal had directed the jurisdictional authority to work out the credit due under the incentive rebate scheme, and there was no material showing that direction had been reversed, stayed, or otherwise displaced. The Commissioner (Appeals) was therefore right to delete the restrictive sentence added by the original authority and restore implementation of the tribunal's mandate. The revenue challenge failed, and the assessee's entitlement to have the credit worked out in terms of the earlier order was upheld. en-us Fri, 15 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 15:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96414 A subordinate authority cannot dilute or condition the implementation of a binding appellate direction by inserting a restriction not found in the operative order. The earlier tribunal had directed the jurisdictional authority to work out the credit due under the incentive rebate scheme, and there was no material showing that direction had been reversed, stayed, or otherwise displaced. The Commissioner (Appeals) was therefore right to delete the restrictive sentence added by the original authority and restore implementation of the tribunal's mandate. The revenue challenge failed, and the assessee's entitlement to have the credit worked out in terms of the earlier order was upheld. Case-Laws Central Excise Fri, 15 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96414