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TMI Blog2019 (2) TMI 1922X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. Revenue was of the view that during the default period, the appellant assessee was required to make payment of Central Excise duty on goods cleared on consignment to consignment basis only in cash, without making use of the credit accumulated in cenvat credit account. However, the assessee continued to discharge the duty during the default period making use of the cenvat credit. Citing Rules 8 (3) & 8 (3A) of the Central Excise Rules, 2002, Show- Cause Notice was issued proposing to demand payment of Central Excise duty in cash, which was already debited from the Cenvat Credit Account. The Show-Cause Notice dated 14.10.2014, was adjudicated. The duty demand in the Show-Cause Notice was confirmed along with interest. In addition, a pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Rule, 2002, has been decided by various High Courts against Revenue. However, Revenue has challenged all such orders by filing SLP before the Hon'ble Supreme Court. The Hon'ble Supreme Court has admitted the SLP. Further, the Gujarat High Court decision case in Indsur global Ltd. (Supra) had been stayed and the matter is pending for final disposal. Accordingly, he submitted that the issue may be kept pending until outcome of the decision of the Hon'ble Supreme Court. 5. I have heard both sides and perused the appeal record. 6. I have carefully perused the decisions of the various High Courts cited by the Ld. Advocate. I note that the Jurisdictional High Court at Calcutta, in the case of Goyal MG Gases Pvt. Ltd (Supra), while taking n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be binding on all authorities within the State till such time as it stayed and / or set aside by the Apex Court or this very Court takes a different view on an identical factual matrix or larger bench of this Court takes a view different from the one already taken. 23. We are conscious of the fact that we are fallible and, therefore, an order passed by us may not meet the approval of all and some may justifiably consider our order to be incorrect. However the same has to be corrected/rectified in a manner known to law and not by disregarding binding decisions of this Court. In fact our court in Panjumal Hassomal Advani Vs. Harpal Singh Abnashi Singh Sawhney & Ors. AIR 1975(Bom) 120 has observed that a coordinate bench cannot refuse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d there would complete confusion and uncertainty. The victim of such arbitrary action would be the Rule of law of which we as the Indian State are so justifiably proud. 24. It is in the above circumstances that we are of the view that we have to exercise our powers under Article 227 of the Constitution of India. This is in view of the manner in which the impugned order of the Tribunal has chosen to disregard and/or circumvent the binding decision of this Court in respect of the same assessee for an earlier assessment year. This is a clear case of judicial indiscipline and creating confusion in respect of issues which stand settled by the decision of this Court. 25. It is in the above view, that we set aside the impugned order of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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