https://www.taxtmi.com/caselaws?id=451253 CESTAT New Delhi dismissed Revenue's appeal regarding exemption under N/N. 214/1986-CE for manufacture of metallic canisters under tariff heading 84799090 on job work basis. The tribunal held that Commissioner (Appeals) correctly followed judicial discipline principles by adhering to higher authority's decision. Revenue's appeal was filed based on Committee of Commissioners' order that contradicted established judicial discipline principles laid down by SC in Kamlakshi Finance Corporation case, requiring lower authorities to follow higher appellate authority orders despite reservations about correctness. en-us Thu, 08 Feb 2024 00:00:00 +0530 Sat, 23 Mar 2024 08:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451253 CESTAT New Delhi dismissed Revenue's appeal regarding exemption under N/N. 214/1986-CE for manufacture of metallic canisters under tariff heading 84799090 on job work basis. The tribunal held that Commissioner (Appeals) correctly followed judicial discipline principles by adhering to higher authority's decision. Revenue's appeal was filed based on Committee of Commissioners' order that contradicted established judicial discipline principles laid down by SC in Kamlakshi Finance Corporation case, requiring lower authorities to follow higher appellate authority orders despite reservations about correctness. Case-Laws Central Excise Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451253