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TMI Blog2013 (11) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... etriment to the administration of justice - Mere fact of appeal having been filed against the order no ground for not following it - The correct course for her was to transfer the case to Call-Book and await the decision of the Hon’ble CESTAT on the Appeal filed by the Department – order set aside – decided in favour of Assessee. - Order-in-Appeal No. GOA/CEX/GSK/22/2013 - - - Dated:- 29-5-2013 - Dr. G. Sreekumar Menon, Commissioner (Appeals) Shri Rajiva Srivastava, Advocate, for the Assessee. None, for the Department. ORDER The grievance raised by the Appellant at present is that, despite there being an order on identical issue, passed by the Joint Commissioner No. 04/JC/GOA/CX-11-12, dated 4-10-2011, and thereafter by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6] Precedent - Principles of judicial discipline - Revenue to unreservedly follow appellate authority s order unless operation thereof suspended by a competent Court - Mere fact of appeal having been filed against the order no ground for not following it. The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. The mere fact that the order of the appellate authority is not acceptable to the department - in itself an objectionable phrase - and is the subject-matter of an appeal can furnish no ground for not following it unless its operation has been suspended by a competent Court. If this healthy rule is not followed, the result wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) in Appellant own case for the earlier period is binding on the lower authority, unless the same is stayed in higher court. This is not so in the Appellants case. Appellants therefore submit that mere filing of appeal against the Order of Commissioner (Appeals) cannot be the ground for confirming the demand against the Appellants. Therefore, the impugned order may be set aside on this ground alone . 5. In view of the foregoing, the impugned order is set aside and the case be transferred to Call Book to await the decision of the Hon ble CESTAT. 6. Before parting with this case, I would like to refer to a decision of the Supreme Court of Philippines, extract of which is reproduced below : Republic of the Philippines SUPREME COURT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case. A becoming modesty of inferior courts demands realization of the position that they occupy in the interrelation and operation of the integrated judicial system of the nation (People v. Vera, 65 Phil. 56). (Ysasi v. Fernandez, 26 SCRA 393, 395.) The appellate jurisdiction of a higher court would be meaningless if a lower court may disregard and disobey with impunity its final judgment or order. As we held in another case : If each and every Court of First Instance could enjoy the privilege of overruling decisions of the Supreme Court, there would be no end to litigation, and judicial chaos would result. Appellate jurisdiction would be a farce if the Supreme Court did not have the power of preventing inferior courts from meddling w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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