https://www.taxtmi.com/caselaws?id=252751 A departmental appeal was found not maintainable before the Commissioner (Appeals) where the same dispute had already been decided by the Tribunal and conflicting Tribunal orders existed. The appellate authority noted that, despite being aware of the inconsistency, the Department neither sought rectification nor approached the proper higher forum to resolve the conflict. Since the Commissioner (Appeals) is subordinate to the Tribunal, the appeal could not be entertained in that posture, and the Department was required to pursue resolution before the Tribunal. The departmental appeal was therefore dismissed as legally untenable. en-us Thu, 31 Jan 2013 00:00:00 +0530 Thu, 25 Sep 2014 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252751 A departmental appeal was found not maintainable before the Commissioner (Appeals) where the same dispute had already been decided by the Tribunal and conflicting Tribunal orders existed. The appellate authority noted that, despite being aware of the inconsistency, the Department neither sought rectification nor approached the proper higher forum to resolve the conflict. Since the Commissioner (Appeals) is subordinate to the Tribunal, the appeal could not be entertained in that posture, and the Department was required to pursue resolution before the Tribunal. The departmental appeal was therefore dismissed as legally untenable. Case-Laws Customs Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252751