Cce, Chandigarh vs Goyal Electronics
- CitationAppeal No. ST/864/2009-Cus (DB)
Ratio decidendi
The rule this decision rests on
The Tribunal, following the decision of its Principal Bench in Dyal Medicos v. CCE & ST, Ludhiana, rejects the appeal in this matter because the same question was already decided there, and it holds that, as a matter of judicial discipline, a coordinate or subordinate bench must follow a binding precedent on the same issue rather than re-decide it.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of OIA No. 306/CE/CHD-I/09 dt.15.9.09 passed by CCE (Appeals), Chandigarh)
CCE, Chandigarh Appellants
Vs.
Goyal Electronics Respondent
Appearance:
Appellant: Shri A.k.Singh, AR
Respondent: Shri Joy Kumar, Advocate
HonbleMr.P.K.Das, Member (Judicial)
HonbleMr.P.S.Pruthi, Member (Technical)
1.
Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No
2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No
3. Whether their Lordships wish to see the fair copy of the order? seen
4. Whether order is to be circulated to the Department Authorities? Yes
Coram:Honble Mr.P.K.Das, Member (Judicial)
HonbleMr.P.S.Pruthi, Member(Technical)
Date of Hearing/decision: 22.01.2015
FINAL ORDER NO.50730/2015
PER: P.S.PRUTHI
This appeal is directed against the impugned Order-in-Appeal in which the Commissioner (Appeals) set aside the Order-in-Original confirming the demand of service tax alongwith interest and also imposed penalties under sections 77 and 78 of the Act.
2. The facts of the case are that the respondent entered into distributorship and franchise BSNL and engaged in the sale of pre-paid mobile phone connections/SIM cards/Recharge cards and Cellular phone of BSNL. The Commissioner (Appeals) set aside the demand confirmed by the adjudicating authority.
3. We find that the matter has been decided by the Principal Bench of the Tribunal in Final Order No.54572/2014 dated 20.11.2014 in the case of M/s.Dyal Medicos vs.CCE & ST, Ludhiana. As a matter of judicial discipline following the precedent decision, we reject the appeal.
(Pronounced in the court)
(P.S.PRUTHI) (P.K.DAS)
MEMBER (TECHNICAL) MEMBER(JUDICIAL)
mk
1
This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.
Research this judgment with Miss Lucy
Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.
Try Miss Lucy free