Case Law Details
Case Name : Gemson Melt Pvt. Ltd. Vs Union of India (Gauhati High Court)
Related Assessment Year :
Courts :
All High Courts Guwahati High Court
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Gemson Melt Pvt. Ltd. Vs Union of India (Gauhati High Court)
In the absence of any clear finding by the Assistant Commissioner, Central Excise to support its disagreement with the finding of fact by the Commissioner of Appeals, mere disagreement with the order of the Higher Authority, namely, Commissioner (Appeals) will be opposed to the Principle of judicial discipline required to be maintained by Quasi Judicial Officers exercising Quasi Judicial functioning. Such, actions of the respondent No. 3 cannot be countenanced in view of the law laid down by the Apex Court.
The finding of fact record...
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Yes… That judgment was pronounced recently… wherein the Hon’ble Gauhati High Court held that the findings of the appellate commissioner are binding on the subordinate authority i.e. the Assistant Commissioner and he cannot take a different view merely because he holds a different view.