https://www.taxtmi.com/caselaws?id=125082 A quasi-judicial authority must apply binding judicial precedent and cannot sustain an order solely on the basis of an administrative circular. Where an earlier Tribunal ruling, affirmed by the Supreme Court, had held that jute caddies are not excisable, the lower authorities were required to consider that precedent before deciding the dispute. Because the appeal had not been examined on merits in light of the binding decision, the pre-deposit condition was treated as unwarranted and the matter required fresh adjudication by the lower appellate authority after hearing the appellants. en-us Thu, 25 Sep 2008 00:00:00 +0530 Fri, 19 Oct 2012 12:59:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125082 A quasi-judicial authority must apply binding judicial precedent and cannot sustain an order solely on the basis of an administrative circular. Where an earlier Tribunal ruling, affirmed by the Supreme Court, had held that jute caddies are not excisable, the lower authorities were required to consider that precedent before deciding the dispute. Because the appeal had not been examined on merits in light of the binding decision, the pre-deposit condition was treated as unwarranted and the matter required fresh adjudication by the lower appellate authority after hearing the appellants. Case-Laws Central Excise Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125082