Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

The law declared by the Hon'ble Supreme Court shall be binding ...


Supreme Court rulings are binding on all Indian courts, requiring adherence to judicial discipline and established legal precedents.

December 1, 2022

Case Laws     Central Excise     AT

The law declared by the Hon'ble Supreme Court shall be binding on all Courts within the territory of India and since the Commissioner is not above the Courts therefore it binds him as well. Judicial discipline and propriety demands that the Adjudicating Authority or the first Appellant Authority should follow the binding decisions of the Hon'ble Supreme Court/High Court and of course of the Tribunal and should refrain from making comments which are uncalled for. - AT

View Source

 


 

You may also like:

  1. Judicial Discipline - Seeking refund of accumulated Cenvat credit - input services or not - The department had not accepted the judgement in the case of Paul Merchants...

  2. Interest on delayed refund u/s 11BB - Cenvat Credit is in the nature of any duty/tax paid by the appellant or not - Refund of unutilized cenvat credit - export of...

  3. The decisions of the Hon’ble non-jurisdictional High Court have no relevance in the present context. It is also elementary in law that the mere pendency of the appeal,...

  4. Commissioner failed to follow binding Tribunal precedents on classification of bio-fungicides and bio-insecticides, erroneously believing Supreme Court appeals left...

  5. Judicial discipline - We are surprised as to how the Committee of two Commissioners has not only concluded that the Commissioner (Appeals) does not have to follow...

  6. Powers of the High Courts in staying the investigations or directing not to take coercive action against the accused pending petitions u/s 482 of Cr.PC - The Supreme...

  7. The SC held that the High Court erred in exercising power of judicial review and interdicting the Corporate Insolvency Resolution Process (CIRP) culminating in approval...

  8. The ITAT allowed the assessee's claim for deduction of ESOP expenditure, directing the AO to follow the binding precedents of the Karnataka HC and ITAT Special Bench on...

  9. Violation of judicial discipline - The Additional Director of DRI and the adjudicating authority effectively said that the Tribunal was not correct. If it be their...

  10. The Central Government, in consultation with the Chief Justice of the Madras High Court, designated the following courts as Special Courts in Tamil Nadu for cases u/s...

  11. Automatic Vacation of the interim order / Stay Order after six months - judicial legislation or not - The Supreme Court held that interim orders cannot automatically...

  12. Levy of Merchant Overtime Fee - the High Court ruled in favor of the appellant, overturning the Tribunal's decision to levy MOT charges for utilizing the services of...

  13. Writ petition challenging assessment order u/s 147 dismissed. Court held that once assessee has availed alternate remedy of filing appeal, appellate authority bound by...

  14. The Delhi High Court upheld the order quashing of the disciplinary proceedings against the Regional Director (NR) of ROC, emphasizing the distinction between executive...

  15. The High Court held that the impugned Press Release by the Ministry of Finance, purporting to direct judicial and quasi-judicial authorities to classify all...

 

Quick Updates:Latest Updates