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Central Excise - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

The principles of judicial discipline require that the orders of ...


Subordinate authorities must comply with appellate orders unless a court suspends them, regardless of departmental disagreement.

August 25, 2022

Case Laws     Central Excise     HC

The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. The mere fact that the order of the appellate authority was not acceptable to the department in itself would be an objectionable phrase and is the subject matter of an appeal can furnish no ground for not following it unless its operation has been suspended by a competent court. - HC

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