2018 (1) TMI 413

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondent-Revenue ORDER Per: Dr. D.M. Misra None present for the Appellants. Heard the ld. A.R. for the Revenue. These three Appeals are filed against the Order-in-Appeal No.SRP/92/VAPI/2013-14 dated 21.5.2013 and No. SRP/85/VAPI/2013-14 dated 15.5.2013 passed by the Commissioner(Appeals), Central Excise & Customs, Vapi. 2. The principal issue involved in the present Appeals relates to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 Larger Bench of the High Court. Subsequently, an explanation was inserted to the definition ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onsidering 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 decide the issue following the Division Bench judgment when the matter is on Board of the Hi....