Consistent judicial indiscipline by Commissioner (Appeals)
The CESTAT has observed that it is seen that a Commissioner (Appeals) is time and again not giving any respect to the orders of the Tribunal or even the Supreme Court. Obviously this Commissioner is consistent in his disobedience of the Tribunal and the Supreme Court. Most of these Commissioners have only contempt fort the wisdom of the higher judicial seats, though many of them don’t express the contempt openly. In private conversation, they are willing to show their contempt even for the highest judicial seat in the country. In a case we are reporting today, the Tribunal, even though noticed that the Commissioner is consistently disobedient, chose to send a copy of the order to the Commissioner himself hoping he would take notice of the situation. We follow the Supreme Court orders not because they are right, but because the Supreme Court is the highest judicial authority. Judicial discipline requires that you follow the orders of the higher authority. How would the Commissioner (Appeals) feel if an Assistant Commissioner passes an order stating that the Commissioner (Appeals) is patently wrong? It is not that these officers do not know these elementary principles; Administrative arrogance makes them believe that they are above the law.
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