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2010 (7) TMI 436 - AT - Central ExcisePrecedent – the process of cutting into pieces, bending, punching, drilling, galvanising on duty paid angles, shapes, sections, used in their erection of towers and structures - Larger Bench decision – High court decisions considered in Tribunal Larger Bench decision – Supreme Court decision by taken into consideration by Larger Bench while deciding relevant matter - Larger Bench has decided the matter after taking into consideration the various decisions of the Supreme Court, relevant to decide the issue, merely because some of the decisions of the High Courts even though were not considered in the matter, cannot be a ground for the Division Bench to take a different view in the matter - decision of the Larger Bench in such cases, being binding on the Division Bench - consideration in the matter in hand stands answered by the Larger Bench, it is not expected from the Division Bench to deal with the matter merely because some of the High Courts have earlier taken some different views. Mahindra & Mahindra Ltd. v. CCE, Aurangabad, Chandigarh [2005 -TMI - 49028 - CESTAT, NEW DELHI - LB]
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