https://www.taxtmi.com/article/detailed?id=5927 A final Tribunal judgment carries precedential authority binding on lower quasi judicial authorities even if a departmental appeal failed on limitation. Ignoring or recording conclusions contrary to such a judgment amounts to gross incompetence or quasi judicial misconduct and may attract disciplinary consequences. The Tribunal applied these principles in a classification dispute, found the adjudicating authorities in breach of judicial discipline, imposed a costs payment on the department and directed communication of the Tribunal's order to senior revenue administration offices. en-us Sat, 29 Nov 2014 11:02:56 +0530 Sat, 29 Nov 2014 11:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5927 A final Tribunal judgment carries precedential authority binding on lower quasi judicial authorities even if a departmental appeal failed on limitation. Ignoring or recording conclusions contrary to such a judgment amounts to gross incompetence or quasi judicial misconduct and may attract disciplinary consequences. The Tribunal applied these principles in a classification dispute, found the adjudicating authorities in breach of judicial discipline, imposed a costs payment on the department and directed communication of the Tribunal's order to senior revenue administration offices. Articles Central Excise Sat, 29 Nov 2014 11:02:56 +0530 https://www.taxtmi.com/article/detailed?id=5927