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2007 (10) TMI 410 - HC - Central Exciseremand order - not followed - which was patently in defiance of the Tribunal s remand order - while waiving pre-deposit of duty and penalty and staying recovery thereof pending the Appeal, we also direct copy of this order be forwarded to the Central Board of Excise and Customs for information and further action - Held that - lower authority cannot go against the order of remand issued by the higher Appellate Authority - Judicial discipline requires that this system which has been followed in our judicial system must be maintained by all judicial and quasi judicial authorities - direction petition disposed of
Issues:
1. Setting aside the impugned order dated 29th September, 2006 or expunging certain remarks in the said order. Analysis: The petition sought to set aside the impugned order dated 29th September, 2006, or alternatively expunge certain remarks in the said order. The High Court perused the impugned order and noted that there was no disparaging remark except for a specific statement regarding waiving pre-deposit of duty and penalty. This statement was made due to the Tribunal finding that an order passed on remand was in defiance of the Tribunal's remand order, which had accepted the assessee's contention regarding the benefit of cum duty price. The matter was brought before the court again, where an affidavit was filed by Shri F.M. Jaswal tendering an unconditional apology and requesting the direction to refer the matter to the Central Board of Excise and Customs (CBEC) be expunged. The court emphasized that every Tribunal or quasi-judicial authority subordinate to the Tribunal must comply with the directions issued by higher appellate authorities. It was highlighted that a lower authority cannot act against the terms of a remand order issued by a higher appellate authority and must adhere to the terms of the remand order. Judicial discipline necessitates the maintenance of this system across all judicial and quasi-judicial authorities. Considering the unconditional apology tendered by Shri F.M. Jaswal, the High Court decided to expunge the directions contained in the order dated 29th September, 2006, to the extent previously quoted. With this direction, the petition was disposed of, bringing the matter to a close.
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