2009 (7) TMI 255

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..... als) takes note of all the above judgments, while reiterating submissions of the appellant, but does not deal with them, while arriving at findings against them. - The adjudicating as well as appellate authorities, while deciding matters, have to keep in mind that once a law is declared by the higher appellate forum on a disputed issue, the same should be followed - doing the same amounts to not f .....

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..... llant in respect of GTA service availed by them during the period 16-11-1997 to 2-6-1998, by way of issuance of show cause notice dated 28-4-2006. The lower authorities have confirmed the tax on the ground that the Provisions of Section 73 of Finance Act, 1994 were amended in 2003 and as such, the liability of the GTA service receiver to pay duty for the past period also upheld. 3. Both sides .....

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..... orum on a disputed issue, the same should be followed in deciding matters. Not doing the same amounts to not following the judicial discipline and putting the assessee/appellants to unnecessary harassments and litigation expenses. If the appellate authorities were of the view that the law declared by the Hon'ble Supreme Court in the L.H. Sugar Factories case [2006 (3) S.T.R. 715 (S.C.) = 2005 .....

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