https://www.taxtmi.com/caselaws?id=3747 An order passed without considering a binding Supreme Court-approved view is liable to rectification, and that principle was applied to amend the earlier order concerning Rule 57CC of the Central Excise Rules, 1944 and bagasse cleared during sugar manufacture. The Tribunal noted that the issue had already been decided in favour of the assessee in a later order following an earlier Division Bench decision upheld by the Supreme Court. On that basis, the paragraph directing remand was modified, and the impugned order was set aside with the matter remanded to the Commissioner (Appeals) for fresh decision in accordance with the settled legal position. en-us Fri, 28 Sep 2007 00:00:00 +0530 Fri, 25 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3747 An order passed without considering a binding Supreme Court-approved view is liable to rectification, and that principle was applied to amend the earlier order concerning Rule 57CC of the Central Excise Rules, 1944 and bagasse cleared during sugar manufacture. The Tribunal noted that the issue had already been decided in favour of the assessee in a later order following an earlier Division Bench decision upheld by the Supreme Court. On that basis, the paragraph directing remand was modified, and the impugned order was set aside with the matter remanded to the Commissioner (Appeals) for fresh decision in accordance with the settled legal position. Case-Laws Central Excise Fri, 28 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3747