2001 (8) TMI 134

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....ance of a writ of certiorari to call for the records relating to the order passed by the first respondent in Order-in-Original No. 22/2000 (C. No. V/15/47/96 Cx. Adj.), dated 31-10-2000 and to quash the same as illegal, arbitrary and without jurisdiction and contrary to the principles laid down by the Supreme Court in its decision reported in 1994 (99) E.L.T. 500 (S.C.). 2.The petitioner is a m....

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....dic in nature. The first respondent issued a show cause notice dated 19-5-1996 based on the statement proposing to demand duty for the period from 1-5-91 to 28-2-1994 by invoking the extended period of limitation under Section 11A of the Central Excise Act. As against the show cause notice, the petitioner filed Writ Petition in WP. No. 14736 of 1996 before this Court for issuance of writ of mandam....

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....gned order, the petitioner also filed an appeal before the CEGAT and the matter is pending. The same is suppressed by the petitioner and obtained interim order. Learned Counsel for the petitioner has submitted that though the petitioner is supported by an order of the Supreme Court in his favour as to the merits of the case, that the "Nivaran" has to be classified as a Ayurvedic medicine since the....

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....der of the Supreme Court, is in favour of the petitioner, no Tribunal or Court, including this Court, cannot go against the Judgment of the Supreme Court. The Judgment of the Supreme Court is binding all the Tribunals and Courts. But depending upon the facts of each case, the applicability of the Supreme Court judgment could be decided. However, in order to do complete justice and to see that Just....