1999 (10) TMI 220

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..... JDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. After hearing Shri A. Hidayatullah, learned senior counsel, on the stay application, it appeared that at this stage itself the appeal could be taken up for disposal. Both sides agreeing, this was done after granting stay and waiver of the duty amounting to Rs. 4,95,977.10. 2. The appellants had cleared certain dutiable .....

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..... reconsideration of the orders of the Assistant Commissioner. In the impugned order the Commissioner after narrating the facts leading to the appeal before him held as follows:- On careful consideration of the appeal, I find substantial force in the grounds of the appeal. I, therefore, set aside the impugned order and remand the case for de novo decision. The appeal is accordingly allowed. 3. .....

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..... ds. In reversing that order it was necessary for the Commissioner (Appeals) to state as to in what circumstances he was not inclined to follow the judgment of superior appellate authority. In not doing so he had shown disregard for the need to follow the judicial precedent. Shri Hidayatullah submits that the issue has been further settled by other judgments of the Tribunal and would like us to dec .....

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