https://www.taxtmi.com/caselaws?id=42995 The SC upheld the HC's order quashing the Assistant Collector's decision. The court emphasized that subordinate revenue officers must follow binding appellate orders, even if they disagree. The Assistant Collector improperly disregarded prior appellate rulings on goods classification. The court stressed that statutory remedies exist for challenging appellate orders, and bypassing such orders constitutes undue harassment and violates judicial discipline. en-us Tue, 24 Sep 1991 00:00:00 +0530 Fri, 06 Jun 2025 17:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42995 The SC upheld the HC's order quashing the Assistant Collector's decision. The court emphasized that subordinate revenue officers must follow binding appellate orders, even if they disagree. The Assistant Collector improperly disregarded prior appellate rulings on goods classification. The court stressed that statutory remedies exist for challenging appellate orders, and bypassing such orders constitutes undue harassment and violates judicial discipline. Case-Laws Central Excise Tue, 24 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42995