https://www.taxtmi.com/caselaws?id=761561 CESTAT NEW DELHI held that the Commissioner violated judicial discipline by refusing to follow two binding Tribunal precedents in NMS Babu and T. Stanes regarding classification of bio-fungicides and bio-insecticides. The Commissioner incorrectly believed he could decide independently after SC left questions of law open in T. Stanes, but SC's remand in NMS Babu concerned only clubbing of excisable goods and suppression issues, not classification. The Commissioner's refusal to follow binding precedents was tainted with mala fides. The impugned order was set aside and appeal allowed. en-us Mon, 11 Nov 2024 00:00:00 +0530 Tue, 12 Nov 2024 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761561 CESTAT NEW DELHI held that the Commissioner violated judicial discipline by refusing to follow two binding Tribunal precedents in NMS Babu and T. Stanes regarding classification of bio-fungicides and bio-insecticides. The Commissioner incorrectly believed he could decide independently after SC left questions of law open in T. Stanes, but SC's remand in NMS Babu concerned only clubbing of excisable goods and suppression issues, not classification. The Commissioner's refusal to follow binding precedents was tainted with mala fides. The impugned order was set aside and appeal allowed. Case-Laws Central Excise Mon, 11 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761561