2005 (10) TMI 310

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.... for the Appellant. Shri Vimlesh Kumar, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Demand of duty of Rs. 57,16,47,909/- has been confirmed against the appellants in respect of small pouches of shampoo cleared by them during the period April, 1999 to March, 2004 by raising in the show cause notice was well within time. In addition, an equal amount of penalty has ....

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....gly, he dropped the demand of duty of about Rs. 3 crores raised against the appellant. Subsequently, vide its letter dated 13-10-98, the Assistant Commissioner also finalized the assessment under Section 4 of the Act. 2. Subsequently, however, show cause notice dated 1-12-2003 raising the demand of duty by invoking longer period of limitation was for the period April 1999 to October 2002 a....

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....t of court. The High Court having decided the above fact of dispute it was open to the Revenue to challenge the same before any higher appellate forum, if they were aggrieved with the same. Commissioner is required to follow the High Court decision as judicial precedent without questioning the correctness of the same, especially when the dispute was settled between the parties in question. It may ....