https://www.taxtmi.com/caselaws?id=415413 The court quashed and set aside the show cause notices issued by the respondent authorities, emphasizing the importance of judicial discipline and adherence to superior authority orders. It held that subsequent Supreme Court judgments could not be applied retrospectively to challenge finalized decisions. The court found the notices to be without jurisdiction, based solely on the later Supreme Court decision, and ruled in favor of the petitioners, without costs, but with a directive for officer training on judicial discipline. en-us Thu, 14 Oct 2021 00:00:00 +0530 Mon, 06 Dec 2021 09:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415413 The court quashed and set aside the show cause notices issued by the respondent authorities, emphasizing the importance of judicial discipline and adherence to superior authority orders. It held that subsequent Supreme Court judgments could not be applied retrospectively to challenge finalized decisions. The court found the notices to be without jurisdiction, based solely on the later Supreme Court decision, and ruled in favor of the petitioners, without costs, but with a directive for officer training on judicial discipline. Case-Laws Central Excise Thu, 14 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415413