Instructions regarding need to follow Judicial discipline in adjudication proceedings.

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....ef Commissioners of Central Excise, All Chief Commissioners of Central Excise and Service Tax, All Chief Commissioners of Customs. Sirs, Subject - Instructions regarding need to follow Judicial discipline in adjudication proceedings. Kind attention is invited to the order of Hon'ble High Court of Gujarat at Ahmedabad in case of M/s E. I. Dupont India Pvt Ltd (hereinafter referred to....

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....fficers. Had this circular been followed in the case, unnecessary litigation as well as adverse observation of the Hon'ble High Court could have been avoided. This circular is once again brought to the notice of field officers with direction that it is followed scrupulously. 3) The judgment of Hon'ble High Court in M/s Dupont case (supra) under reference may be perused by the field officers for....