2018 (1) TMI 406

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Khairnar, Advocates for the Appellants Present Ms. Nitina Nagori, A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. These three Appeals are filed against the Order-in-Appeal No.VAD-EXCUS-002-APP-122-2015-16 dated 5.6.2015; No. VAD-EXCUS-002-APP-167-168-2015-16 dated 9.7.2015 and No.VAD-EXCUS-002-APP-245-2015-16 dated 2.9.2015 passed by the Commissioner of (Appeals), ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....la Healthcare's case(supra) and considering the Circular issued by the Board dated 29.4.2011 and also the contra opinion expressed by the Hon'ble Punjab & Haryana High Court, categorically held that the judgment of the jurisdictional High Court should prevail over the Circular and judgment of other High Court. Also, their Lordship rejected the request of the Advocate for referring the issue to the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....by the ld. Advocate that the said appeal is on board of the High Court for last few months. Considering the number of Appeals on the same issue and categorical observation of the Hon'ble High Court Gujarat High Court in Astik Dyestuff Pvt. Ltd.'s case (supra) that the judgment is binding on all situated within the territorial jurisdiction of High Court, in my opinion, it would be inappropriate, to....