9911796707
TMI Blog2006 (4) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... en passed on. Therefore, the contention of the respondent has to be rejected. Thus, no substantial question of law arises - Accordingly, this appeal is dismissed. - ADARSH KUMAR GOEL AND RAJESH BINDAL, JJ. Shri V.K. Aggarwal, Advocate with Avneesh Jhingan, Advocate, for the Appellant. Shri Manjit Singh Guglani, CGC, for the Respondent. ORDER The appellant made an application for refund of excise duty paid during the period April 1990 to June 1990, on the ground that the product was cleared by paying higher duty as against duty specified under the notification. Application for refund was rejected on the ground that the appellant had already recovered the duty from the customers. On appeal to the Tribunal, matter was remanded for a fresh de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect that the Tribunal could not take a view contrary to its earlier view while remanding the matter , arises for consideration. Reliance is placed on judgment of the Hon ble Supreme Court in Bhopal Sugar Industries Ltd. v. Income- tax Officer, Bhopal - 1960 (40) STC 618 and judgment of the Allahabad High Court in Geep Industrial Syndicate Ltd. v. Assistant Collector of C.Ex. - 1990 (48) E.L.T 3. Reliance is also placed on East India Sandal Oil Industries v. State of Andhra Pradesh - 1983 (54) STC 88. 5. Learned Counsel for the Revenue, however, submitted that in view of direction in the order of remand that Section 11B of the Act was also to be examined along with judgment of the Madras High Court, the Assistant Commissioner was justifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garded and in fact, the Tribunal itself has affirmed the order of the Assistant Commissioner. Moreover, in the present case, judgment of the Hon ble Supreme Court had been rendered, which could not be ignored, which was not the situation in the judgment relied upon. Similarly, Geep Industrial Syndicate and East India Sandal Oil Industries (supra) are also distinguishable, as the Assistant Commissioner cannot be held to have disregarded the remand order. The said judgments cannot be read as holding that a Supreme Court judgment ought to be ignored, merely on the ground that different direction was issued in a remand order. Judgment of the Hon ble Supreme Court remains binding under Article 141 of the Constitution. 8. We may also refer, in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d., Chhindwara etc. - 2000 (120) E.L.T. 3 (S.C.) = AIR 2000 SC 2907, it was held :- That apart, even in law, so far as this Court is concerned, it is not bound by the finding of the Tribunal rendered in the first instance while remanding the case to the lower authorities because this Court is now hearing an appeal against the order of the Tribunal in which the earlier order has merged. This Court in the case of Jasraj Inder Singh v. Hemraj Multanchand, (1977) 2 SCC 155: (AIR 1977 SC 1011) has held (Para 14 of AIR) :- In an appeal against the High Court s finding the Supreme Court is not bound by what the High Court might have held in its remand order. It is true that a subordinate court is bound by the direction of the High Court. It is equ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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