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2014 (10) TMI 990 - AT - CustomsBenefit of N/N. 21/2002-Cus. as amended by N/N. 61/2007 - difference of opinion - Held that:- The co-ordinate Bench of the Tribunal in the case of CC, New Delhi v. Sameer Gehlot [2010 (11) TMI 85 - CESTAT, NEW DELHI] has taken a view that the benefit of Notification No. 21/2002-Cus. is available to the assessee and another co-ordinate Bench of the Tribunal in the case of King Rotors & Air Charter Pvt. Ltd. [2011 (6) TMI 276 - CESTAT, MUMBAI], has taken a diagonically opposite view and denied the benefit of exemption notification to the assessee. As the contradictory orders passed by benches comprises of same number of Members i.e. Division Bench, we are unable to come to conclusion as to which judgment should be followed as we find the issue involved is the same - we direct the Registry to refer this matter to Hon’ble President for constitution of Larger Bench to come to a conclusion as to which view is correct view. Matter referred to Larger Bench.
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