December 2013
2013 (32) STR 217 (Tri.-Del.) Surya Consultants vs. CCEx., Jaipur-I
By Puloma Dalal, Jayesh Gogri, Mandar Telang, Chartered Accountants
Reading Time 2 mins
fiogf49gjkf0d
Tribunal should follow the decision of jurisdictional High Court in case where contradictory judgements of other High Court exists—If any other decision discusses both the decisions then it should also be considered.
Facts:
Having been imposed penalty u/s.s 77 & 78 of the Finance Act, 1994 on confirmation of demand of tax, the appellant challenged the decision by relying on the decision of the Punjab & Haryana High Court in CCE vs. First Flight Courier Ltd. 2011 (22) STR 622 (P&H). The respondent relied on the decision of Kerala High Court in Asst. Commr. of CE vs. Krishna Poduval 2006 (1) STR 185 (Ker) for imposition of penalties u/s.s 76 & 78 of the Finance Act, 1994.
Held:
Delhi Bench fell within the jurisdiction of Punjab & Haryana High Court and thus its decision had to be followed and not the contradictory decision of the other High Court pronounced before the said decision. The Tribunal also held that both the decisions stood discussed in CCE Haldia vs. Mittal Technopak Pvt. Ltd. 2012-TIOL-1507-CESTAT-KOL. This decision should have also been considered. The Tribunal followed the decision of the Punjab & Haryana High Court and set aside the order of the Commissioner (Appeals) with consequential relief.
