2003 (11) TMI 598

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..... n, Member (Judicial) JUDGMENT: Gowri Shankar : Appeals taken up for disposal with consent, after waiving deposit. 2. The appeals are against the order of the Commissioner (Appeals)confirming the penalty imposed on the appellant under sub-rule (3) ofRule 96ZQ by the Deputy Commissioner of Central Excise, for thereason that it delayed payment of duty leviable in terms of sub-rule(ii) of that rul .....

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..... such thing. On the other hand, it quotes the decision of the Tribunalin Madura Coats Ltd. Vs. CCE 1996 (13) RLT 186(CEGAT-LB)=RLT(L.B.-CEGAT) -844=1996 (82) ELT 512 to say that wherethere is an order of the High Court with regard to proposition oflaw, the Tribunal is bound to follow that order. 4. This bench and all other benches of the Tribunal are thereforebound by this judgment, in the absence .....

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