2005 (9) TMI 333

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..... va Hore, JDR, for the Respondent. [Order per : V.K. Jain, Member (T)]. Heard Shri R.K. Chaudhary, learned Advocate on the subject Miscellaneous Application filed by the applicant/appellant company for provisional release of the confiscated goods. He submits that the imported goods may be allowed to be released provisionally on the conditions as deemed fit by the Honourable Tribunal. Shri .....

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..... set aside by the superior Courts. He relies upon Hon ble Bombay High Court s judgment in the case of Sunflag Iron Steel Co. Ltd. v. Additional Collector of Central Excise, Nagpur reported in 2003 (162) E.L.T. 105 (Bom.), wherein it has been held - Tribunal s judgment and order are binding on all Revenue officers and assessee unless set aside by superior Courts . In view of this, he submits that .....

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..... ation on the Order passed by the CESTAT, we are constrained to observe that the Commissioner does not know the provisions of law. It has been held by various Courts that the Orders of the Tribunal are binding on all Revenue Officers and the Assessee unless set aside by the superior Courts. If the Commissioner was not agreeable with the Remand Order passed by this Tribunal with certain directions, .....

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