https://www.taxtmi.com/caselaws?id=104738 The filing of a reference application before the High Court does not by itself suspend the binding force of a Tribunal decision, and in the absence of any stay that decision remains operative and must be followed by lower authorities. On that basis, the Commissioner (Appeals) was justified in directing the lower authority to consider the earlier Tribunal ruling and in remanding the matter for fresh adjudication consistent with it. The remand was therefore sustained and the Revenue challenge failed. en-us Fri, 08 Feb 2002 00:00:00 +0530 Thu, 01 Mar 2012 11:38:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104738 The filing of a reference application before the High Court does not by itself suspend the binding force of a Tribunal decision, and in the absence of any stay that decision remains operative and must be followed by lower authorities. On that basis, the Commissioner (Appeals) was justified in directing the lower authority to consider the earlier Tribunal ruling and in remanding the matter for fresh adjudication consistent with it. The remand was therefore sustained and the Revenue challenge failed. Case-Laws Customs Fri, 08 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104738