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2014 (9) TMI 646 - AT - Service TaxReferring a matter to larger bench - Rectification of mistake - guidelines laid-down by the Constitution Bench of Supreme Court in Pradip Chandra Parija and Others vs. Pramod Chandra Patnaik and Others [2001 (12) TMI 71 - SUPREME Court] and various other decisions - Held that:- The misc. order dated 09.09.2013 had not per se referred the noticed conflict for resolution by a Larger Bench of five Members. It merely recorded an opinion that there was an extant conflict between three Member Bench decisions and such conflict requires resolution by a five Members Bench. This order directed that the papers be placed before the President, CESTAT, for appropriate orders; after clearly recording the issue on which conflict of opinion existed. It is clear that the 09.09.2013 order expressly and clearly identified the specific issue presenting the conflict and had referred the matter to the President, CESTAT, after recommending that an appropriate case is made out for reference to a Larger Bench. Misc. order dated 05.05.2014 reframed the issues to be considered the larger bench of five Members. The core issue to be considered for resolution by the five Members Larger Bench was already identified and specified in Misc. order dated 09.09.2013. The order dated 05.05.2014 merely annotated integers of the issue referred for resolution by the Larger Bench while indicating the probable date for consideration of the Larger Bench i.e. around 09.06.2014; and directed that notices be put up on notice boards of advocates associations at all Regional Benches, so as to afford opportunity to other Members of the Bar, to assist the Larger Bench in answering the identified conflict. The basis for the present applications (seeking review of the misc. applications dated 09.09.2013 and 05.05.2014) is ex-facie misconceived and proceeds on a basic incomprehension of these orders. The CST, New Delhi erroneously assumes that the order dated 09.09.2013 disagreed with the ratio of the Larger Bench in BSBK Pvt. Limited. Clearly, that is not the position. The issues referred to the larger Bench (of five members) essentially involve critical analyses of several precedents, deep principles of constitutional law, elucidation of allocation of legislative powers in our federal context, interpretation of statutes and unraveling of the meaning of evolving statutory prescriptions in an acutely dynamic legislation - The Finance Act, 1994. In our considered view, such issues are better handled by professional counsel, than AR’s. The CBEC/ Finance Ministry may consider this aspect, as well. - Misc. application dismissed - Decided against the revenue.
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