Commissioner failed to follow binding Tribunal precedents on ...

Bio-fungicides & bio-insecticides misclassified, ignoring binding precedents. Order quashed for defiance of judicial discipline.

Case Laws Central Excise

November 13, 2024

Commissioner failed to follow binding Tribunal precedents on classification of bio-fungicides and bio-insecticides, erroneously believing Supreme Court appeals left issue open. Tribunal clarified Supreme Court appeals were on different issues, not classification. Commissioner bound by Tribunal precedents, cannot independently decide contrary. Order set aside for not following judicial discipline and binding precedents, displaying mala fides. Appeal allowed.

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Commissioner failed to follow binding Tribunal precedents on ...

Bio-fungicides & bio-insecticides misclassified, ignoring binding precedents. Order quashed for defiance of judicial discipline.

Case Laws Central Excise

November 13, 2024

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