TMI Blog1999 (10) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents. [Order per : Gowri Shankar, Member (T)]. The following question is posed for reference : In fiscal matters is the adjudicating authority bound by a decision of Larger Bench even if the same is ex facie per incuriam. 2. We have heard the Advocate for the applicant at considerable length. The question, as it is posed, however, merits a simple answer and that is no . If aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are also strongly disinclined to accept the contention that the Bombay High Court in Geoffrey Manners and Co. Ltd. v. Union of India and Others - 1980 (6) E.L.T. 7 was wrongly applied by the Larger Bench. We have however not gone into the details of this aspect because that would be of no help in disposing of the application. Since the answer to the question posed has already been provided by a nu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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