https://www.taxtmi.com/caselaws?id=102294 Judicial discipline requires a quasi-judicial revenue authority to follow a binding Tribunal decision on the same rule position unless it is stayed or set aside; refusal to do so is impermissible. In applying the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997, Rule 5 operates where the capacity re-determined under the Rule 3 formula is lower than 1996-97 actual production, and the deeming provision cannot be denied merely because the capacity reduction resulted from changed parameters. The text of the rules governs even if the result appears harsh, and the higher actual production must be adopted where Rule 5 applies. en-us Mon, 05 Nov 2001 00:00:00 +0530 Tue, 14 Feb 2012 13:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102294 Judicial discipline requires a quasi-judicial revenue authority to follow a binding Tribunal decision on the same rule position unless it is stayed or set aside; refusal to do so is impermissible. In applying the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997, Rule 5 operates where the capacity re-determined under the Rule 3 formula is lower than 1996-97 actual production, and the deeming provision cannot be denied merely because the capacity reduction resulted from changed parameters. The text of the rules governs even if the result appears harsh, and the higher actual production must be adopted where Rule 5 applies. Case-Laws Central Excise Mon, 05 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102294