October 2014
Precedent – Manner of citing – Whenever any issue is decided by the Supreme Court or/and High Court, it is to be first referred to by the Authorities/ Tribunals and then decision should be rendered on the issue involved in the case:
By Dr . K. Shivaram Senior Advocate; Ajay R. Singh Advocate
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Commr. of Customs and Central Excise vs. Advani Oerlikon Ltd (2014) (306) ELT 66 (Chhattisgarh)
The Tribunal dismissed the appeal filed by the Revenue and upheld the order passed by the Commissioner of appeals.
The short question that arises for consideration in the reference application before the Hon’ble Court is whether any referable legal question arises out of the order passed by the Tribunal for being answered by this Court in its reference jurisdiction.
The Hon’ble Court observed that though while deciding the issue, the Tribunal did not refer to any case law on the subject, yet the view taken by the Tribunal was in accordance with the law laid down by the Supreme Court. In fact, it would have been better if the Tribunal had taken note of the law on the subject laid down by the Supreme Court and then would have expressed its view.
The Court further observed that whenever, any issue is decided by the Supreme Court or/High Court then it has to be first referred to by the Authorities/Tribunals and then decision should be rendered on the issue involved in the case keeping in view the law laid down in decided cases.
