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2015 (10) TMI 862 - KERALA HIGH COURTConfirmation of demand by the Commissioner ignoring the decision of Larger Bench as cited by the Appellant - Applicability of Decision in the case of Paul Merchants Ltd. v. Commissioner of C.EX., Chandigarh [2012 (12) TMI 424 - CESTAT, DELHI (LB)] - Export of services - services of money transfer. Held That:- when an assessee cites a decision of the Larger Bench of the Appellate Tribunal, before the adjudicating authority under the Finance Act, 1994, as amended, it will be incumbent upon the adjudicating authority to follow the decision of the Larger Bench of the Tribunal, unless the factual situation in the case before the adjudicating authority calls for a different interpretation. - No difference is pointed out by the Commissioner in either of the two cases, thus matter to be reconsidered afresh and same cannot overlooked
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