https://www.taxtmi.com/caselaws?id=107552 The Appellate Tribunal CESTAT, Mumbai, in a case concerning duty payment for stenters, ruled that judgments from different High Courts are not binding outside their territorial jurisdiction. The Tribunal held that a previous judgment from the Madras High Court would not be binding on them, contrary to the applicant's argument. The Tribunal directed the applicant to deposit the duty within a month, while waiving the penalty deposit and staying its recovery. The decision emphasized the significance of legal precedents, territorial jurisdiction of High Court decisions, and the specific circumstances related to duty payment for stenters. Compliance was set for 21-5-2003. en-us Tue, 20 May 2003 00:00:00 +0530 Fri, 23 Mar 2012 13:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107552 The Appellate Tribunal CESTAT, Mumbai, in a case concerning duty payment for stenters, ruled that judgments from different High Courts are not binding outside their territorial jurisdiction. The Tribunal held that a previous judgment from the Madras High Court would not be binding on them, contrary to the applicant's argument. The Tribunal directed the applicant to deposit the duty within a month, while waiving the penalty deposit and staying its recovery. The decision emphasized the significance of legal precedents, territorial jurisdiction of High Court decisions, and the specific circumstances related to duty payment for stenters. Compliance was set for 21-5-2003. Case-Laws Central Excise Tue, 20 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107552