2005 (9) TMI 333

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.... Shri Amitava Hore, JDR, for the Respondent. [Order per : V.K. Jain, Member (T)]. - Heard Shri R.K. Chaudhary, learned Advocate on the subject Miscellaneous Application filed by the applicant/appellant company for provisional release of the confiscated goods. He submits that the imported goods may be allowed to be released provisionally on the conditions as deemed fit by the Honourable Tri....

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....he assessee set aside by the superior Courts. He relies upon Hon'ble Bombay High Court's judgment in the case of Sunflag Iron & Steel Co. Ltd. v. Additional Collector of Central Excise, Nagpur reported in 2003 (162) E.L.T. 105 (Bom.), wherein it has been held -"Tribunal's judgment and order are binding on all Revenue officers and assessee unless set aside by superior Courts". In view of this, he s....