Union Of India And Others vs Kamlakshi Finance Corporation Ltd. on 24 September, 1991
In a somewhat identical matter, a Division Bench of this Court in
Ganesh Benzoplast Limited Vs. Union of India, 2020 (374) ELT 552
referred to the decision of the Supreme Court in Kamlakshi Finance
Corporation Limited (supra) and held that non-compliance to Orders
of the appellate authority by the subordinate original authority is
disturbing to say the least as it strikes at the very root of administrative
discipline 14&15_WPST97994&97997_20.doc and may have the
effect of severely undermining the efficacy of the appellate remedy
provided to a litigant under the statute. Principles of judicial discipline
require that the Orders of the higher appellate authorities should be
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followed unreservedly by the subordinate authorities. In the facts and
circumstances of that case, Respondentss were directed to release the
goods forthwith and without any delay."