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TMI Blog2017 (11) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... refund in its entirety - petition allowed - decided in favor of petitioner. - W. P. No. 13747 of 2003 - - - Dated:- 20-10-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr.R.Ramesh For the Respondents : Mr.K.S.Ramasamy, Senior Panel Counsel ORDER Heard Mr.R.Ramesh, learned counsel appearing for the petitioner and Mr.K.S.Ramasamy, learned Senior Panel Counsel appearing for respondents 1 2. 2.This is a classical case, where the Assistant Commissioner of Central Excise, Coonoor Division, Mettupalayam, has failed to follow the order passed by the Appellate Authority in Appeal No.133 of 2001, dated 21.06.2001. The Hon ble Supreme Court in the case of Union India vs. Kamlakshi Finanace Corporation Ltd., reported in ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of the Appellate Collector is binding on the Assistant Collectors working within his jurisdiction and the order of the Tribunal is binding upon the Assistant Collectors and the Appellate Collectors who function under the jurisdiction of the Tribunal. 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 furnished 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 will only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor or the Appellate Tribunal as the case may be. In the light of these amended provisions, there can be not justification for any Assistant Collector or Collector refusing to follow the order of the Appellate Collector or the Appellate Tribunal, as the case may be, even where he may have some reservations on its correctness. He has to follow the order of the higher appellate authority. This may instantly cause some prejudice to the Revenue but the remedy is also in the hands of the same officer. He has only to bring the matter to the notice of the Board or the Collector so as to enable appropriate proceedings being taken under S. 35E(1) or (2) to keep the interest of the department alive. If the officer's view is that correct one, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal before the Commissioner, who by order dated 21.06.2001, allowed the appeal, holding that since this was duty paid on demand, there was no question of the petitioner passing on the duty burden to any consumer, and therefore, the petitioner was entitled to refund in its entirety. There was also a positive direction to grant refund. Unfortunately, the first respondent, who appears to have assumed the role, as being guardian of State finances, has passed the impugned order, holding that the claim for refund is hit by limitation. The attempt of the first respondent is to somehow circumvent the order passed by the Commissioner (Appeals). This attempt cannot be encouraged and such attempts have been deprecated by the Hon ble Supreme Court a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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