Cus/CE/ST - Withdrawal of cases pending before HC/CESTAT on basis of earlier Supreme Court's decision on identical matters
BOARD has decided to withdraw cases pending in High Court/ CESTAT, where Supreme Court has decided on an identical matter and the decision has been accepted by the Department.
It has been decided that the Committee of Principal Chief Commissioners/Chief Commissioners should call for and examine all appeals filed in the respective High Courts and CESTAT benches falling in their jurisdiction. Whenever such appeals are covered by a Supreme Court decision, which has been accepted by the Department, the committee shall by order direct such Commissioner or any other Commissioner to apply in the Appellate Tribunal/High Court for withdrawal of such appeals.
Where is the question of not accepting a Supreme Court judgement? Has the Department a choice of not accepting the Supreme Court judgement? Robert Jackson said of the Supreme Court, "We are not final because we are infallible, but we are infallible only because we are final." Is the Under-Secretary in the Board a more final authority than the Supreme Court?
While this decision of the Board is laudable, let us hope the Board's decision is accepted by the Superintendent who is the final authority in the field. While this is laudable, shouldn't they also concede in the cases filed by the assessees where Supreme Court decisions are in favour of the assessees?
And what about those cases where appeals have been filed in the Supreme Court on identical matters?
CBEC Instruction in F.No.390/Misc./67/2014-JC., Dated: December 18, 2015