Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2014 (9) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 225 - SC - Central ExciseClassification of goods - Classification under Entry 87.02.00 or under 87.03.00 - Held that:- Since two Benches of the same strength of Members have taken two conflicting views, we are of the opinion, that judicial discipline requires that instead of disagreeing with the view taken by the first Bench, the appropriate course for the second Bench would have been to refer the matter to a larger Bench. This is the basic requirement of judicial discipline. Since this has not been done, we set aside both orders and remand both the appeals back to the Tribunal and request its President to constitute a larger Bench of three Members to decide the issue whether the vehicles manufactured by the assessee falls under Entry 87.02.00 or 87.03.00 of the Act. Decided in favour of Revenue.
|