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
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
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...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.
One Comment
Cancel reply
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.