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TMI Blog2019 (2) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... s absolutely entitled for the same. The findings of the Commissioner Appeals that the appellant was not the party as such the decision are absolutely wrong in view of Article 141 of the Constitution of India which lays down that any law declared by Supreme Court shall be binding on all courts within the territory of India i.e. the decision becomes the law of the land. While ignoring the decision of Supreme Court which covers squarely the present case that too merely on the ground that appellant was not the party to the petition before Supreme Court is therefore opined to be an act of high judicial indiscipline on the part of the Commissioner(Appeals). Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... (163) E.L.T. 177 the impugned issue was decided against the assessee and based upon the said decision which has Order No. A/1401/2003/NB dated 13.11.2003 that the impugned SCN has been issued. It is submitted that the said decision has been over ruled by the Hon'ble High Court of Rajasthan in Appeal thereof vide Order dated 12.07.2017. In addition, it is submitted that irrespective of the order of 12.07.2017 there was already a decision of Hon'ble Apex Court in the case of Vikram Cement Vs. C.C.E., Indore 2006 (194) E.L.T. 3 (S.C.). It is submitted that Commissioner(Appeals) has ignored the decision of Hon'ble Apex Court on a wrong ground of the appellant not been the party to the said case. Order under challenge is therefore prayed to be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. In addition, it is apparent that the appellant had also brought to the notice of Commissioner(Appeals) the decision of Hon'ble Apex Court announced in the year 2006 in the case of Vikram Cement (supra) but the Commissioner Appeals has ignored the said decision merely citing the reason that the appellant was not the party thereof. Perusal of the said decision makes it clear that the utilization of the inputs only within the factory premises is not necessary for availing cenvat/ modvat as was held by the Larger Bench of Hon'ble Apex Court. The Hon'ble Apex Court has clarified the issue by quoting as follows: "Cenvat/Modvat - Capital goods used in mines - if mines are captive mines so that they constitute one integrated unit together with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.2018 has held:
"The adjudicating authorities throwing to the winds the principles of judicial discipline by not following the binding order passed by higher forum reflects total callous, negligent and disrespectful behaviour. The court held that same cannot be tolerated. If this kind of lack of judicial discipline which if goes unpunished will lead to more litigation and chaos and such public servant are actually threat to the society."
In view of above discussion, the adjudicating authorities below are required to be updated with the relevant case laws. With these observations the findings under challenge are hereby set aside. Appeal accordingly stands allowed.
[Dictated and pronounced in the open Court] X X X X Extracts X X X X X X X X Extracts X X X X
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