https://www.taxtmi.com/caselaws?id=125482 The Tribunal found that the Commissioner erred in not following precedent decisions of the Tribunal despite pending appeals before High Courts. The Tribunal emphasized that subordinate authorities must adhere to higher appellate authorities' orders unless stayed by a competent court. The issue of multiplicity of proceedings arose from the rejection of a remission application, leading to recovery proceedings. The Tribunal remanded the matter to the Commissioner to await High Courts' judgments to avoid burdening the appellant with multiple proceedings, highlighting the importance of judicial discipline and following higher appellate authorities' orders. en-us Wed, 22 Apr 2009 00:00:00 +0530 Thu, 25 Oct 2012 15:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125482 The Tribunal found that the Commissioner erred in not following precedent decisions of the Tribunal despite pending appeals before High Courts. The Tribunal emphasized that subordinate authorities must adhere to higher appellate authorities' orders unless stayed by a competent court. The issue of multiplicity of proceedings arose from the rejection of a remission application, leading to recovery proceedings. The Tribunal remanded the matter to the Commissioner to await High Courts' judgments to avoid burdening the appellant with multiple proceedings, highlighting the importance of judicial discipline and following higher appellate authorities' orders. Case-Laws Central Excise Wed, 22 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125482