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TMI Blog1992 (11) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... ation as to the implementation of the Order. We do not appreciate the casual attitude adopted by the respondent. The Tribunal had disposed of the appeal vide Order No. 473/91-A, dated 19-6-1991. The present Misc. Application emerges from the final Order passed by the Tribunal and the appellant seeks implementation of the Order passed by the Tribunal. Thereafter, Misc. Order No. 154/92, dated 17-6-1992 and Misc. Order No. 198/92-A, dated 5-8-1992 and then Misc. Order No. 257/92-A, dated 1-10-1992 were passed and in the last Order, a direction was given for the personal appearance of the Collector in the event of not giving consequential effect to the Order, dated 1-10-1992 passed by the Tribunal. Today, when the matter was called, Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Collector (Appeals) and the other of the Tribunal. The High Court has, in our view, rightly 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 Collector working within his jurisdiction and the order of the Tribunal is binding upon the Assistant Collectors and the Appellate Collectors who function under the juri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ector (Appeals) for the determination of such points arising out of the decision or order as may be specified by the Collector of Central Excise in his order and there is a further right of appeal to the department. The position now, therefore, is that, if any order passed by an Assistant Collector or Collector is adverse to the interests of the Revenue, the immediately higher administrative authority has the power to have the matter satisfactorily resolved by taking up the issue to the Appellate Collector or the Appellate Tribunal as the case may be. In the light of these amended provisions, there can be no justification for any Assistant Collector or Collector refusing to follow the order of the Appellate Collector or the Appellate Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate authorities which are binding on them." Madras High Court in the case of M.B. Anbarasan Factory v. Assistant Collector of Central Excise reported in 1992 (60) E.L.T. 195 (Mad.) had held as under: - Mr. C. Natarajan, learned Counsel for the petitioners points out that the order of the Tribunal has been passed following the judgment of the Supreme Court in Ujagar Prints v. Union of India [1988 (38) E.L.T. 535] and states that the mere filing of appeals in the Supreme Court is not enough to deny the petitioners the refund of the duty paid. I am of the view that the contention of Mr. C. Natarajan, learned counsel for the petitioners has to be accepted. The mere filing of appeals before the Supreme Court without obtaining an order of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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