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TMI Blog2025 (2) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... l Government under the Litigation Policy or for any other reason and does not detract from the applicability of such an order. The Hon'ble Supreme Court, in re Kamalakshi Finance Corporation Ltd [1991 (9) TMI 72 - SUPREME COURT] has eloquently determined the mandate of judicial discipline and extraction of a contends of a circular of Central Board of Excise & Customs (CBEC) does not condone the demonstrated lack of judicial discipline. Nor can such circular purport to guide adjudication in a particular direction. It is also seen that the rejection was based upon a N/N. 4/2004 dated 31st March 2004 which preceded the Special Economic Zones Act, 2005. Section 51 of Special Economic Zones Act, 2005 renders the provisions of that law to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inance Act, 1994. Nonetheless, the adjudicating authority, unwilling to accept the entitlement in terms of notification [no. 4/2004 dated 31st March 2004]. '...... the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts taxable service of any description as defined in clause (90) of sub-section (1) of section 65 of the said Act provided to a developer of Special Economic Zone or a unit (including a unit under construction) of Special Economic Zone by any service provider for consumption of the services within such Special Economic Zone, from the whole of service tax leviable thereon under section 66 of the said Act....' as well the decision of the Tribunal, pertaining to the period Octo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional 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 assessee-public without any benefit to the Revenue. We would like to say that the department should take these observations in the proper spirit. The observations of the High Court should be kept in mind in future and utmost regard should be paid by the adjudicating authorities and the appellate authorities to the requirements of judicial discipline and the need for giving effect t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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