https://www.taxtmi.com/caselaws?id=760376 CESTAT Allahabad allowed the appeal, holding that lower authorities are bound by Tribunal precedents. Revenue filed appeal without specifying grounds why Tribunal's order was wrongly followed by Adjudicating Authority. Section 35R(4) applies only to Commissioner (Appeals) and Appellate Tribunal regarding circumstances of earlier accepted orders, but doesn't override binding nature of higher appellate authority decisions. Impugned order improperly set aside original authority's decision merely because earlier Tribunal order was accepted on monetary grounds rather than merits. Original authority correctly followed Tribunal precedent by removing demand notices from call book and adjudicating per Tribunal's direction. Appeal succeeded due to lack of specified grounds for differing with higher authority's binding order. en-us Wed, 25 Sep 2024 00:00:00 +0530 Mon, 21 Oct 2024 08:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760376 CESTAT Allahabad allowed the appeal, holding that lower authorities are bound by Tribunal precedents. Revenue filed appeal without specifying grounds why Tribunal's order was wrongly followed by Adjudicating Authority. Section 35R(4) applies only to Commissioner (Appeals) and Appellate Tribunal regarding circumstances of earlier accepted orders, but doesn't override binding nature of higher appellate authority decisions. Impugned order improperly set aside original authority's decision merely because earlier Tribunal order was accepted on monetary grounds rather than merits. Original authority correctly followed Tribunal precedent by removing demand notices from call book and adjudicating per Tribunal's direction. Appeal succeeded due to lack of specified grounds for differing with higher authority's binding order. Case-Laws Central Excise Wed, 25 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760376