2009 (11) TMI 111

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....le: Heard forthwith. 2. The petitioners in the instant case are aggrieved by the order of the learned Tribunal dated 11-8-2009 [2009 (243) E.L.T. 353 (Tri. - Mumbai)], whereby the learned Tribunal had directed the petitioners here to deposit the full amount of duty. 3. It is the case of the petitioners that the petitioners have availed of Cenvat Credit in respect of job work done by them. The is....

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....ndra Ugine Steel Co. Ltd. Central Excise Appeal No. 40 of 2009, dated 10-6-2009, considering that another Bench of this Court in M/s. Sterlite Industries (I) Ltd. had approved the Judgment of the Full Bench dismissed the appeal preferred by the Revenue. The law therefore it now stands. All Courts and Tribunals within the jurisdiction of this Court are bound to follow the law as laid down by this C....

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....have been applied in a case of job work and more so at the stage of pre-deposit. 6. We are at pains to understand the approach of the learned Tribunal. Judgments of higher Courts considering judicial discipline have to be followed by the Courts subordinate to the higher court. Failure to do so would result in judicial mayhem. Subordinate courts are bound to follow the judgments unless there be a ....