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2021 (12) TMI 479 - HC - Central ExciseEffect of superceded notification - Whether the Customs, Central Excise and Service Tax Appellate Tribunal ought to have followed its own decision in Mahindra Engineering Services Ltd. vs. Commissioner of Central Excise, Pune-I [2015 (1) TMI 457 - CESTAT MUMBAI] especially when the same was after considering the effect of Notification No.9/2009 which now has been superceded by Notification No.12/2013 which is applicable in the facts of the present case? - HELD THAT:- The Tribunal in M/S MAHINDRA ENGINEERING SERVICE LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-I [2015 (1) TMI 457 - CESTAT MUMBAI] while considering the effect of Notification No.09/2009 held that said Notification did not require the approval from the Approval Committee to be obtained prior to providing the services in question. It also noted that the refund claimed therein had been filed after approval was granted by the Approval Committee. This was held to be sufficient compliance with the requirements of Notification No.09/2009. The appellant before the Tribunal had also raised a contention that the conditions of Notification No.09/2009 were similar to the conditions in Notification No.12/2013. The impugned order of the Tribunal does not consider the latter contention raised by the appellant for if that contention were to be accepted by the Tribunal, it either ought to have followed its earlier view in Mahindra Engineering Services Ltd. [2015 (1) TMI 457 - CESTAT MUMBAI] or if it was not inclined to do so, it ought to have referred the question to a larger bench as held in Mercedes Benz (India) Pvt. Ltd. [2010 (3) TMI 300 - BOMBAY HIGH COURT]. Even otherwise we find that merely because a particular argument was not raised when the earlier proceedings were decided would not be a sufficient ground to disregard an earlier adjudication made on merits. Re-consideration of the proceedings by the Tribunal is warranted - proceedings are remanded to the Tribunal to decide the appeal afresh on its own merits and in accordance with law - Appeal allowed by way of remand.
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