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2023 (5) TMI 182 - AT - Central ExciseNon-discharge of duty liability on gold jewellery sold by them after affixing certain characters on the product - improper interpretation of ‘brand name’ - HELD THAT:- It would appear from the facts and circumstances that the adjudicating authority was doubtlessly compelled by the insistence of the noticee for disposal of the dispute but that is no defence for not considering the judicial precedent referred to by the noticee in response to the show cause notice. The decision of the Tribunal in COMMR. OF C. EX., RAIPUR VERSUS ANOPCHAND TRILOKCHAND JEWELLERS P. LTD. [2017 (2) TMI 1301 - CESTAT NEW DELHI], despite having been admitted by the Hon’ble Supreme Court, cannot, in the absence of disposal thereof or any stay pending such disposal, be ignored by adjudicating authorities merely for that reason. It is not open to the adjudicating authority to describe the decision of the Tribunal as flawed merely from challenge mounted, even if on such lines, before the Hon’ble Supreme Court. The response of Larger Bench of the Tribunal to the reference would find suitable fitment within the issues for appellate resolution before the Division Bench. The true perspective of the decision of the Larger Bench would be available only then. In the absence of such closure, it did not behave the adjudicating authority to proceed without awaiting that. The matter remanded back to the original authority for decision on merit.
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