2014 (10) TMI 840 - HC - Central Excise

Whether the learned Tribunal has committed any quasi judicial indiscipline by not following the judgment of the jurisdictional High Court and in following the judgment of the learned Tribunal, which was rendered while relying on the judgment of the Karnataka High Court and various other High Courts - Held that - Tribunal should not have ignored the judgment of the jurisdictional High Court simply because the other High Courts have proceeded as observed in a judgment of the Tribunal without reading the judgment of Division Bench of this Court. On that ground, we allow the appeal and set aside the impugned order of the learned Tribunal. Matter remanded back - Decided in favour of Revenue.

Summary

The High Court of Andhra Pradesh admitted an appeal based on the substantial question of law regarding the Tribunal's failure to follow the judgment of the jurisdictional High Court. The High Court allowed the appeal, set aside the Tribunal's order, and remanded the matter back to the Tribunal for re-hearing within two months. The appeal was allowed, and no costs were ordered.