9911796707
TMI Blog2012 (5) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal after the decision by the High Court or the Supreme Court is required to pass order to dispose of the case in conformity with such judgment unless, such an order is passed, the earlier order passed by the Tribunal remains in existence - no such order has been passed by the Tribunal so far in terms of the judgment delivered by this Court - open to the revenue to act against the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts as narrated in the petition may be noticed. The petitioner is a partnership firm at Mandi Gobindgarh . It is engaged in the business of manufacturing steel products. Vide order dated 9.3.2000, the Commissioner, Central Excise Chandigarh held the petitioner-firm liable to pay differential Central Excise Duty for the period from 1.7.1999 to 31.3.2000. The petitioner-firm filed an appeal bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -firm for payment of differential Central Excise duty for the period from 1.7.1999 to 31.3.2000 on account of order dated 26.8.2011 passed by this Court. According to the petitioner, the order dated 9.10.2000 has not been varied so far and thus, the department cannot claim payment of differential duty from it merely on the basis of decision in the reference petition. The petitioner, thus, impugns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee -petitioner. 5. After giving thoughtful consideration to the submissions made by learned counsel for the parties, we find force in the contentions raised by learned counsel for the petitioner. 6. It would be expedient to refer to Section 35K (1) of the Act at the relevant time which reads as under :- "35K . Decision of High Court or Supreme Court on the case stated (1) The High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been passed by the Tribunal so far in terms of the judgment delivered by this Court on 26.8.2011 in GCR No.2 of 2003. Once that is so, the action taken by respondent No.3 vide Annexures P.4 and P.5 cannot be legally sustained. 8. Accordingly, this petition is allowed. However, it shall be open to the revenue to act against the petitioner as and when the order is passed by the Tribunal in ter ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
