TaxTMI 
TaxTMI 
2021 (8) TMI 899
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....ills. This is for the reason mentioned in the paragraph 22 of the order, which is reproduced below: "22. It is, therefore, clear from the nature of the amendment that was sought by the appellant in the Bills of entry and also from the provisions of section 149 of the Customs Act and the notification dated 29 June, 2012 that the amendment sought by the appellant in the shipping bills of entry was liable to be allowed since only a declaration was sought by the Appellant that rebate should be granted by refund of service tax paid on the specified services under paragraph 2 of the notification." 2. As the order passed by the Tribunal was not complied, an application was filed by the appellant on February 26, 2021 for issuing directions in te....
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.... Private Limited vs. UOI, 2020 (370) ELT 50 that:- "28. Decisions of the Tribunal are, in the absence of any rulings to the contrary, by authorities higher in the judicial echelons, binding on all field formations, as well as adjudicating authorities. Any act or decision, by an officer, lower in judicial hierarchy to the Tribunal- which would include all officers of the Department of Revenue and, in any case, every Customs or Central Excise Officer in the Government- which is contrary to the law laid down by the Tribunal, is not only ex facie unsustainable, but is also contemptuous of the Tribunal. 9. Thus, in view of the above, where the Respondent has failed to implement the directions contained in the Final Order, appropriate directi....
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....tted by the learned Authorized Representative has been placed before us. It refers to a letter dated April 15, 2021 sent by the Commissioner to the Authorized Representative mentioning therein that the Department has filed appeals including an appeal against the order dated February 24, 2020 in the Delhi High Court and the counsel for the Department has informed that hearings in these matters will take sometime. 5. Learned counsel for the appellant has pointed out that only a defective appeal has been filed in the Registry of the High Court and it appears that no attempt has been made to cure the defects pointed out so that the appeal are listed before the High Court. 6. In spite of the fact that an application was filed by the appellant ....