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2011 (7) TMI 675 - HC - Central ExciseDemand - components received in sets were cleared as such; no conversion of an incomplete machine into complete machine took place in the warehouse of the Appellants - Even if the CESTAT, New Delhi did not agree with the reasoning given by the CESTAT, Bangalore, in similar proceedings on the same facts, it should have followed the practice of referring the matter to a Larger Bench - Held that: the same Company, in respect of same period in the same activities, could not be subjected to different opinions expressed by the Tribunal, causing doubts and confusion over the liability - Appeal is allowed by way of remand to Tribunal
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