2001 (9) TMI 871

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.... C.L. Mehar, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - The Stay Application has not been pressed by the ld. Counsel, as there had been no quantification of the duty demand by the Commissioner through impugned order against which appeal has been filed. Therefore, the stay application is dismissed as not pressed. With the consent of both the sides, we proceed to decide t....

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....ourt . But to us it appears that the Commissioner is ignorant of the basic law that the judgment of the Court/Tribunal even if appealed against by the aggrieved party, holds the field and remains binding till it is reversed by the higher forum. We are constrained to make these observation against the Commissioner because earlier also this very case was remanded by the Tribunal, for re-determinatio....