9911796707
TMI Blog1996 (10) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... contentions of the learned senior counsel for the petitioner and the respondents. It is well settled by the ruling of the Supreme Court in Union of India v. Kamalakshi Finance Corporation Limited - [1991 (55) E.L.T. 433 (S.C.)] that the order of the Customs, Excise and Gold (Control) Appellate Tribunal, South Zonal Bench at Madras is binding on all the subordinate authorities working within its jurisdiction. Further, the principles of judicial discipline require that the orders of the highest appellate authority should be followed unreservedly by the subordinate authorities. Further, the subject matter of the appeal can furnish no grounds for not following it, unless its operation has been suspended by the competent court. It is the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue to cover the disputed amounts in case the contention of the appellants is accepted in appeal. That means, the Customs Department can very well insist for the solvent surety of the value sufficient to meet the amount involved in the case. It is not a mere personal bond. Unless the required surety with solvency certificate is furnished and accepted, the question of implementing the order of the Appellate Tribunal as directed by the learned single Judge does not arise. With the above observations, the appeal is dismissed. However, the time allowed by the learned single Judge for implementing the order of the Tribunal is extended by two weeks from today." 3.In that appeal also, the writ petitioner, who has filed Writ Appeal No. 922 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Supreme Court. It is stated that an appeal has been filed before the Supreme Court, but it has not come up before the Court for consideration. We are of the view that when no appeal lies to this Court against the order of the CEGAT and an appeal lies only to the Supreme Court, no petition under Article 226 of the Constitution can be entertained by this Court and no direction can be given against the party who had succeeded before the CEGAT. The party who has succeeded in the CEGAT can approach this Court for a direction to implement the order of the CEGAT. But, in a petition filed by the writ petitioner directing the respondents to implement the order of the CEGAT, a direction is issued enabling the respondents to insist for the sure ..... X X X X Extracts X X X X X X X X Extracts X X X X
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