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TMI Blog2008 (7) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... s been appealed before SC - department has accepted the ratio of these judgments - subordinate authority is bound by the judgments of the higher authority - in view of Not. No. 12/2003-ST & Clarification No. F/233/2/2003-CX, value of the materials consumed is excludible - ST/104/2008 - 747/2008 - Dated:- 3-7-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri G. Subr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 12/2003-S.T., dated 20-6-2003. They also relied on Board's Clarification No. F/233/2/2003-CX dated 7-4-2004 addressed to the Punjab Colour Lab Association wherein the Board clarified that they were eligible to exclude the same. They had produced all receipts, stock register, etc., for verification before the lower authorities but the same was not accepted. They also relied on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (A) has committed a serious judicial indiscipline in choosing not to follow the Tribunal's rulings on this point which has been fully concluded. The issue in the case Fuji Colour World was totally different and therefore, the said order was not applicable. He also pointed out that the Commissioner (A) has not even referred to the facts of Fuji Colour World case to distinguish the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inate authority is bound by the judgments of the higher authority and it is a very laid down proposition and it does not require any reminders from us to the authorities to follow the higher authorities' judgments. Respectfully following the ratio of the judgments cited by the learned Counsel, the impugned order is set aside and the appeal is allowed with consequential relief. (Operative portion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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