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March 2013

Precedent – Pendency of appeal before High Court against Larger Bench decision of Tribunal – Cannot be a ground for not following the larger bench decision

By Dr. K. Shivaram, Ajay R. Singh, Advocates
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Commissioner of Central Excise, Thane I vs. Amber Processors 2012 (286) ELT 24 (Bom.)

The Tribunal relying upon the Larger Bench decision of the Tribunal in the case of Commissioner of Central Excise, Meerut – II vs. Bhushan Steel and Strips Ltd., reported in 2000 (119) ELT 293 (Tribunal – LB) had restored the matter to the file of the Adjudicating Authority for fresh decision. The fact that the appeal filed by the Revenue against the Larger Bench decision of the Tribunal is pending before the High Court could not be a ground for not following the larger bench decision of the Tribunal. The appeal was dismissed.

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