TaxTMI 
TaxTMI 
2023 (5) TMI 1333
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.... original authority. The matter was with the original authority for the second time on remand by the Tribunal; hence, disposal of appeal by the first appellate authority was to have been limited to ascertainment that the original authority had complied with the remand order. 2. We have heard Learned Counsel for the appellant and Learned Authorised Representative at length. 3. The first of the appeals pertains to order [order-in-appeal no. BC/109/MUM-III/2012-13 dated 22nd June 2012] depriving refund of unutilized balance in CENVAT credit account claimed to be entitled owing to circumstances following exemption of their final products from duties of central excise with effect from July 2004. Vide application dated 9th August 2007, credit o....
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....the issue before us. 5. According to Learned Authorized Representative, the reversal of the order of the first appellate authority by the Tribunal had been challenged but withdrawn thereafter owing to threshold limit in the litigation policy [F. No. 390/MISC/163/ 2010- JC dated 11th August 2011] of the Central Government. It was argued that the sanction of the original authority had also not awaited review on the ground that application for refund could not be kept pending. It was, therefore, contended by Learned Counsel that first appellate authority was competent to decide on entitlement for refund in the same manner as the original should have but did not. 6. This does not impress us overly; the prescription of threshold limits for lit....
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.... fides but with the fact that the officers, in reaching their conclusion, by-passed two appellate orders in regard to the same issue which were placed before them, one of the Collector (Appeals) and the other of the Tribunal. The High Court has, in our view, rightly criticised this conduct of the Assistant Collectors and the harassment to the assessee caused by the failure of these officers to give effect to the orders of authorities higher to them in the appellate hierarchy. It cannot be too vehemently emphasised that it is of utmost importance that, in disposing of the quasi-judicial issues before them, revenue officers are bound by the decisions of the appellate authorities. The order of the Appellate Collector is binding on the Assistan....
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....xcise, when he comes across any order passed by an authority subordinate to him, if not satisfied with its legality or propriety, may direct such authority to apply to the Collector (Appeals) for the determination of such points arising out of the decision or order as may be specified by the Collector of Central Excise in his order and there is a further right of appeal to the department. The position now, therefore, is that, if any order passed by an Assistant Collector or Collector is adverse to the interests of the Revenue, the immediately higher administrative authority has the power to have the matter satisfactorily resolved by taking up the issue to the Appellate Collector or the Appellate Tribunal as the case may be. In the light of ....