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    <title>2005 (9) TMI 333 - CESTAT, KOLKATA</title>
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    <description>The Tribunal emphasized that Tribunal orders are binding on Revenue Officers and the assessee unless overturned by superior Courts. The Commissioner was directed to adhere to the Tribunal&#039;s directions or appeal to Higher Courts rather than unilaterally disregarding the Tribunal&#039;s decision. The judgment highlighted the limitations of the Commissioner in altering Tribunal decisions and reiterated the importance of following Tribunal directives. The case was scheduled for the next hearing on a specified date, with a copy of the Order to be forwarded to the Chairman, C.B.E.C., New Delhi for necessary action.</description>
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      <link>https://www.taxtmi.com/caselaws?id=115604</link>
      <description>The Tribunal emphasized that Tribunal orders are binding on Revenue Officers and the assessee unless overturned by superior Courts. The Commissioner was directed to adhere to the Tribunal&#039;s directions or appeal to Higher Courts rather than unilaterally disregarding the Tribunal&#039;s decision. The judgment highlighted the limitations of the Commissioner in altering Tribunal decisions and reiterated the importance of following Tribunal directives. The case was scheduled for the next hearing on a specified date, with a copy of the Order to be forwarded to the Chairman, C.B.E.C., New Delhi for necessary action.</description>
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