Adjudicating Authority Cannot Override CESTAT Remand Directions: Gujarat HC Imposes ₹1,000 Token Cost

The Gujarat High Court held that the Adjudicating Authority cannot override remand directions issued by CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) and imposed a token cost. The court emphasized the hierarchical structure of the judicial system, stating that lower authorities are bound to follow the directions of the appellate tribunals. Any deviation from these directions is improper and warrants judicial intervention, even if through a nominal cost.