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TMI Blog2013 (9) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... l settled law, which provides that till and until the order passed by the higher authority is set aside, the same is always binding upon the lower authorities. Mere filing of appeal against the order of the Tribunal does not result in stay of the order passed by the Tribunal. It does not empower the Commissioner to ignore the order of the Tribunal unless the order of the Tribunal is set aside by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE reported in 2009 (14) S.T.R. 310 (Tribunal), the Commissioner, Shri Rajiv Bhatia has recorded in the impugned order as under :- I find that said judgment of the Hon ble Tribunal has not attained finality and the department has filed appeal in the Hon ble High Court of Chennai. As such I am not inclined to extend any benefit to the noticee on the basis of said judgment of the Hon ble Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of JSW Steel Ltd. (supra). 3. The above ground is sufficient to stay the impugned order and to waive the demand therein till the disposal of the appeal. 4. In the facts of the case, we are left with no alternative than to issue a notice to Shri Rajiv Bhatia, Commissioner requiring him to explain as to why the necessary action to initiate contempt proceedings should not be taken by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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