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TMI Blog2023 (5) TMI 1333X X X X Extracts X X X X X X X X Extracts X X X X ..... rd duly acclaimed in full measure by the first appellate authority. By transgressing the direction of the Tribunal and seeking recourse from Commissioner of Central Excise (Appeals), the reviewing authority is in the very same jeopardy that caused admonishment supra the Hon ble Supreme Court. This cannot be tolerated by any stretch. The first appellate authority is in no less of jeopardy for the original authority has clearly attested to the urgency in implementing the order without awaiting the outcome of review. Appeal allowed. - MR C J MATHEW, MEMBER (TECHNICAL) AND MR AJAY SHARMA, MEMBER (JUDICIAL) Shri Prakash Shah, Advocate for the appellant Shri Bhilegaonkar Deepak, Additional Commissioner (AR) for the respondent ORDER The sole iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal and, by order dated 23rd June 2011, it was directed that 10. The matter is remanded back to the adjudicating authority to ascertain the fact whether the appellant has reversed the CENVAT credit involved in inputs, work-in process and finished goods lying in stock on 9-7-2004. If the appellant has reversed, then the balance amount accumulated unutilized in CENVAT credit account shall be sanctioned and refunded in cash. With these observations, the appeal is allowed by way of remand to examine as directed above. The refund claim of the appellant shall be disposed of within one month of the receipt of this order. 4. In the remanded proceedings, the sanctioning authority permitted refund of ₹ 31,20,523/- after carrying out t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eview carried out by the competent authority is, therefore, entirely out of the order. 7. Finality of the order of the Tribunal is beyond question and it was incumbent upon central excise formations to implement the order without let or hindrance. The original authority took cognizance and proceeded to render the appropriate conclusion. The jurisdictional Commissioner of Central Excise took the path of disregard duly acclaimed in full measure by the first appellate authority. 8. Learned Counsel urged us to consider the sternness evidenced in the ruling of the Hon ble Supreme Court thus 6. Sri Reddy is perhaps right in saying that the officers were not actuated by any mala fides in passing the impugned orders. They perhaps genuinely felt tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter 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. 7. The impression or anxiety of the Assistant Collector that, if he accepted the assessee s contention, the department would lose revenue and would also have no remedy to have the matter rectified is also incorrect. Section 35E confers adequate powers on the department in this regard. Under sub-section (1), where the Central Board of Excise and Customs [Direct Taxes] comes across any order passed by the Collector of Central Excise with the legality or propriety of which it is not satisfied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to enable appropriate proceedings being taken under S. 35E(1) or (2) to keep the interests of the department alive. If the officer s view is the correct one, it will no doubt be finally upheld and the Revenue will get the duty, though after some delay which such procedure would entail. 8. We have dealt with this aspect at some length, because it has been suggested by the learned Additional Solicitor General that the observations made by the High Court, have been harsh on the officers. It is clear that the observations of the High Court, seemingly vehement, and apparently unpalatable to the Revenue, are only intended to curb a tendency in revenue matters which, if allowed to become widespread, could result in considerable harassment to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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