https://www.taxtmi.com/highlights?id=82424 Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying grounds or reasons for departing from the Tribunal's order followed by the Adjudicating Authority. Section 35R(4) is applicable only to the Commissioner (Appeals) and Appellate Tribunal, requiring them to consider circumstances under which an earlier order was accepted and not challenged. This section does not set aside the principle of judicial precedents and the binding nature of higher Appellate Authority orders. Authorities below the Tribunal are bound by its earlier orders. The impugned order set aside the original authority's order solely because the Tribunal's order w..... en-us Mon, 21 Oct 2024 08:13:35 +0530 Mon, 21 Oct 2024 08:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=82424 Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying grounds or reasons for departing from the Tribunal's order followed by the Adjudicating Authority. Section 35R(4) is applicable only to the Commissioner (Appeals) and Appellate Tribunal, requiring them to consider circumstances under which an earlier order was accepted and not challenged. This section does not set aside the principle of judicial precedents and the binding nature of higher Appellate Authority orders. Authorities below the Tribunal are bound by its earlier orders. The impugned order set aside the original authority's order solely because the Tribunal's order w..... Highlights Central Excise Mon, 21 Oct 2024 08:13:35 +0530 https://www.taxtmi.com/highlights?id=82424