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TMI Blog2009 (6) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... ep alive bank guarantee, but copy of same not served on assessee - Submission of the learned Counsel that their interest is prejudiced with the survival of bank guarantee till today is a matter of serious concern when Tribunal has already decided the matter in favour of the litigant. Copy of appeal memo before the Hon’ble High Court of Delhi not being served on the present appellant, the appellant is also in dark – departmental representative directed to file his affidavit on particulars of department’s appeal to HC along with directions for stay and bank guarantee therein - C/118/2006 - C/61/2009(PB), - Dated:- 16-6-2009 - S/Shri D.N. Panda, Member (J) and Rakesh Kumar, Member (T) Shri Krishna Kant, Advocate, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ghtly 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 Assistant Collectors working within his jurisdiction and the order of the Tribunal is binding upon the Assistant Collectors and the Appellate Collectors who function under the jurisdiction of the Tribunal. The principles of judicial discipline require that the orders o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 16-12-08. 3.1 Learned Counsel precisely argued that grant of right to the Appellant by the order of Tribunal cannot be taken away by any dilatory tactics by Revenue and such a practice is contrary to the law laid down by the Apex Court. The appellant is suffering for the bank guarantee of Rs. 47,00,000/- (Rupees Forty Seven Lakhs) given earlier since that is in force. If the appellant is not allowed cancellation of bank guarantee so issued in favour of Revenue, its interest shall be seriously prejudiced. 3.2 Learned DR Shri Chand submits that he shall take up the matter with the learned Commissioner and try to bring a solution to the controversy. 4. Heard both sides and perused the record. 4.1 Submission of the learned Counsel t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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