2009 (12) TMI 589

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....r the Petitioner. Shri Y.N. Ravani, Standing Counsel, for the Respondent. [Judgment per : K.A. Puj, J. (Oral)]. - Rule : Mr. Y.N. Ravani, learned Standing Counsel appearing for the Revenue waives service of rule. 2. The petitioner has filed this petition under Article-226 of the Constitution of India praying for direction to the Commissioner to adjudicate the issue as per the dire....

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...., we set aside demand of Additional Excise Duty of Rs. 75,78,131/-. As regards the second issue, we remand it for fresh decision to the Jurisdictional Commissioner in the light of Tribunal's earlier order cited supra wherein the issue of admissibility of additional excise duty paid under ADE (TTA) Act, for utilization towards payment of Basic Excise Duty has already been remanded. The issue of lia....

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....with the Tax Appeal. 5. We have considered the rival submissions made by the parties. We are of the view that once the Tribunal has decided the Appeal giving certain directions to the lower authorities, the lower authorities are bound to follow those directions unless the order of the Tribunal is reversed by the High Court or any stay is granted by the High Court against implementation of ....

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.... authority to not comply with the Order of the Forum. Even though the authority may have filed an Appeal/Revision. If no stay is obtained or if stay is refused the Order must be complied with. In such cases the higher forum should, before entertaining the Appeal/Revision, ensure that the order is first complied with. 7. In the above view of the matter, we direct the jurisdictional Commissi....