TMI Blog2023 (4) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... of learned counsel for the Respondent as a praecipe was filed by the Appellant for remand of the proceedings to the Tribunal in the light of order of the Hon ble Supreme Court in JCB INDIA LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-I [ 2023 (2) TMI 1130 - SUPREME COURT] . Thereafter on 30 March 2023, order came to be passed. In view of this position and the fact that the impugned judgment and order is based almost entirely on the decision in the case of JCB India Limited, which is being considered by the larger bench of the Tribunal, it is opined that the impugned judgment and order needs to be quashed and set aside and the appeal filed by the Appellant bearing Appeal No. E/86741 of 2013 stands restored to the file of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... October 2015, dismissing the appeal filed by the Appellant. The issue before the Tribunal, as referred to in paragraph no. 1 of the impugned judgment and order, was that whether certain activities undertaken by the Appellant amounts to manufacture within Section 2(f)(ii) of the Central Excise Act, 1944 and whether for the purpose of valuation, the goods, viz., parts of certain earth moving/ construction vehicle are covered under Section 4 or/and Section 4A of the Central Excise Act, 1944 as parts of automobile. 4. Learned counsel for the Appellant points out that the Tribunal in its impugned judgment and order has relied on its own decision in the case of JCB India Limited 2014-TIOL-09-CESTAT-MUM and held that loaders, backhoe loader ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard along with Excise Appeal Nos. E/791-793/2012 and Appeal Nos. E/1161/2011 and E/2968/2011 and to be heard by the larger Bench to be constituted by the President of the Tribunal, as per the order passed by the Chandigarh Bench Tribunal dated 01.08.2016 and the issues which are referred to the larger Bench. 6. We direct the President of the Tribunal to constitute the larger Bench within a period of 4 weeks from the date of receipt of the present order and thereafter to finally decide and dispose of the issues referred to the larger Bench, referred to hereinabove, at the earliest, preferably, within a period of 6 months from the date of constitution of the larger Bench. 5. We are informed that the larger bench has been constitu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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