Judicial discipline - We are surprised as to how the Committee ...

Commissioners' Committee Claims Commissioner (Appeals) Not Bound by Judicial Discipline, Criticizes Adherence to High Court Precedent.

March 25, 2023

Case Laws Customs AT

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 judicial discipline but have gone further to say that the Commissioner (Appeals) has erred in following the binding precedent of the jurisdictional High Court. - AT

View Source

← Previous Next →

Judicial discipline - We are surprised as to how the Committee ...

Commissioners' Committee Claims Commissioner (Appeals) Not Bound by Judicial Discipline, Criticizes Adherence to High Court Precedent.

March 25, 2023

Case Laws Customs AT

You may also like:

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...

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

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...

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...

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,...

The HC held that the Local Committee constituted to identify high-pitched assessments is an administrative mechanism to advise the Principal Commissioner to prevent...

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...

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...

Power of review of Commissioner (Appeals) order or order of Principal Commissioner/ Commissioner as an adjudicating authority vests with the Committee of Commissioners...

Maintainability of appeal - approval committee did not consist of two Chief Commissioners of Central Excise - The said power is exercised by the Committee of Chief...

Scope and power of the Commissioner / Panch appointed by the court - When a court issues such a commission to such a person, it can direct the commissioner to make such...

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...

Conduct of the Customs officers - The Commissioner of Customs needs to look into such approach of the officers and not take it lightly so as to prevent a likelihood that...

Legality and validity of the show cause notices (SCN) - The impugned show cause notice once again of raising the very issue when the order of Commissioner (Appeals) has...

CENVAT Credit - Input Services - The conduct of the Learned Commissioner, ignoring judicial discipline, amounts to clear judicial indiscipline and irresponsible exercise...

Quick Updates: