1999 (10) TMI 220

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.... Ms. Shailaja Kher, Advocate, for the Appellants. Shri A. Ashokan, JDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - After hearing Shri A. Hidayatullah, learned senior counsel, on the stay application, it appeared that at this stage itself the appeal could be taken up for disposal. Both sides agreeing, this was done after granting stay and waiver of the duty amounting t....

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....r caused an application to be made before the Commissioner (Appeals) for reconsideration of the orders of the Assistant Commissioner. In the impugned order the Commissioner after narrating the facts leading to the appeal before him held as follows:- "On careful consideration of the appeal, I find substantial force in the grounds of the appeal. I, therefore, set aside the impugned order and rema....

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....was cited in pursuance of which the Assistant Commissioner had dropped the demands. In reversing that order it was necessary for the Commissioner (Appeals) to state as to in what circumstances he was not inclined to follow the judgment of superior appellate authority. In not doing so he had shown disregard for the need to follow the judicial precedent. Shri Hidayatullah submits that the issue has ....