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TMI Blog2018 (4) TMI 1435X X X X Extracts X X X X X X X X Extracts X X X X ..... should be granted after 3 months of the order. This clearly shows that it is Board instruction to the field formation that order of the Tribunal should be implemented, if there is no stay against the said order. Since in the present case Revenue could not obtain any stay from the operation of this Tribunal order, there is no option left with them except the implementation of this Tribunal order dated 3-6-2005. Appeal allowed - Compliance of implementation of order be reported on 1.5.2018. - Application No, C/Misc/85366/2018, C/Misc/85445/2018 Appeal No. C/1556/2002 - M/85410-85411/2018 - Dated:- 13-4-2018 - Shri Ramesh Nair, Member (Judicial) And Shri Raju Member (Thchnical) Shri Stebin Mathew, Advocate For Appellant Shri P. Vinitha Sekhar, Jt. Commissioner (A.R) For Respondent Per: Ramesh Nair The present Miscellaneous application filed by the applicant under Rule 41 in terms of liberty granted by Hon ble Bombay High Court vide Order dated 27-2-2018 for seeking specific direction to respondent to comply with and give effect to order No. 835840/2005-cus dated 3-6-2005 pass by this Tribunal and to secure ends of justice. The background of the case is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Hon ble Supreme Court decision in case of Kamalakshi Finance Corporation 1991 (55) ELT 433 (S.C.). As regard the jurisdiction he submits that as per the CESTAT public notice 2/05 dated 5-8-2005 the cases arising within the jurisdiction of zonal bench will be filed and heard before the respective zonal bench in accordance to this order applicant has no option but to file the present misc. application before Mumbai zonal bench which has the jurisdiction therefore there is no dispute about the jurisdiction for hearing and deciding the present application. 3. On the other hand, Ms. Vinitha Sekhar, Ld. Joint Commissioner (A, R.) appearing on behalf of the Revenue opposed the misc. application. She submits that against the Tribunal order, Revenue's Custom Appeal No. CUAPP/ 15/2007 filed by the Revenue is pending before the Hon ble Bombay High Court. She submits that matter has been listing in the High Court for the final hearing and said appeal is likely to be decided at any time, therefore at this stageTribunal should not entertain the present application. She relied upon Bombay High Court decision in case of Commissioner of Cus., C. Ex. Service Tax vs. Jolly Board Ltd. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industries Vs. Assistant Collector of C. Ex. 1991 (55) E.L.C 167 (Born.) (ii) Nirmala Mitra Vs. Commissioner of Customs, Patna 2003 (162) E.L.T. 360 (TH.- Kolkata) (iii) Hardware Trading Corporation Vs. Commissioner of Customs, Mumbai 2006 (200) E.L.T.327(Tri.-Mumbai) (iv) Girdhari Dubey Vs. Commissioner of Cusotms, Kolkata 2004 (164) E.L.T. 155 (TH.-LB) (v) LKP Merchant Financing Ltd. Vs. Commissioner of Customs, Mumbai 2006 (194) E.L.T. 68 (Th.-Mumbai) (vi) Gmmco Ltd. Vs. Commissioner of Customs, Chennai 2007 (214) E.L. T 353 (Th.-Chennai) (vii) Toyoto Kirloskar Motor Ltd. Vs, Commissioner of C. Ex., Bhopal 2007 (219) ELT 241 (TH.-Bang.) (viii) SPK Impex Vs. Commissioner of Customs, Chennai 2008 (225) E.L.T 490 (Th.-Chennai) (ix) Commissioner of Central Excise, Surat-l Vs. Garden Silk Mills Ltd. 2010 (249) ELT 106 (TH.-Ahmd.) (x) Chiripal Industries Ltd. Vs. Commissioner of Customs, Nhava Sheva 2012 (284) E.L.T. 112 (Th.-Mumbai) In view of the above various decision of this Tribunal it cannot be said that Tribunal has no power to pass any order under R 41 implementation of its own order. The Hon ble Bombay High Court in ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bound by the decisions of the appellate authorities. The order 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 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 will only be undue harassment to assessees and chaos in administration of tax laws . From the above observations of the Hon ble Supreme Court settled that principle of judicial discipline required that the order of the higher appellate authority should be followed unreservedly by the subordinate authority. Hon ble apex court also observed that mere fact of the order of the appellant authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es arising within the jurisdiction of Zonal Bench will be filled and heard before the respective zonal benches. From the above public notice it can be seen that Hon ble president in supersession of existing order ordered that cases arising within the jurisdiction of zonal bench will be filed and heard before respective zonal bench therefore in the present case the application filed before Mumbai zonal bench which has the jurisdiction on the applicant, therefore in terms of public notice dated 5-8-2005 Mumbai zonal bench has proper jurisdictional bench to entertain the present application. Moreover, the entire appeal file have been transferred to this zonal bench vide its letter 19-3-2018 from principle bench Delhi, therefore there is no doubt that Mumbai zonal bench has the jurisdiction to decide the present application. As regard the various judgments cited by the Ld. A.R., on going through the all such cases, we find that on the basis of Hon ble Supreme Court judgment in case of Kamalakshi Finance(Supra) and other judgments as discussed above the judgments relied upon by Ld. AR are distinguishable. As per our above discussion, we are of the view that as per the present statu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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