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2015 (8) TMI 1291 - AT - Central ExciseReference of constituting a five Member Bench - Valuation - deduction of cash discount - Held that:- Considering the submissions of both the sides and particularly that there is no need to refer the matter to five Member Bench in view of the Hon’ble Supreme Court decision in the case of CCE, Pune v. SKF India Ltd. (2009 (7) TMI 6 - SUPREME COURT ), we decline to answer reference as to whether, it is necessary to refer the matter to five Member Bench or otherwise. The appellant is at liberty to pursue the appeal before the learned Division Bench on merit and other issues, to canvass all points on the basis of binding decisions. Registry is directed to place the matter before regular Bench for appropriate order.
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