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TMI Blog2011 (4) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... eiving inputs from their parent unit for job work. After processing the goods, they cleared the processed goods from their factory to their parent unit by following the provisions of job work, as envisaged in Notification No. 214/86-CE, dt.25.3.86. They were not paying any duty on the goods manufactured and cleared by them to their parent unit. On scrutiny of the ER-1 returns for the months from J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds, Two Sixty Three only) in terms of the provisions of Rule 15(1), and (iii) ordered recovery of interest of Rs.4,434/- (Rupees Four Thousands, Four Hundreds, Thirty Four Only) in terms of provisions of Rule 14 of CENVAT Credit Credit Rules, 2004 read with Section 11AB of Central Excise Act, 1944. 3. The appeal against above order did not succeed before Commissioner(Appeals). Hence, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re me. However, this would be in contradiction to another case law cited by the appellant. She refers to Larger Bench decision in the case of Sterlite Industries Vs. CCE Pune and after referring the said judgment as evergreen and classic and after holding that the said decision covers the disputed issue, she relied upon the some other decisions of the Tribunal and in the case of Ranbaxy Laboratori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue directly. Such act on behalf of the Commissioner(Appeals) unnecessarily would put the litigant in a disadvantageous position and enhances the litigation. 8. The entire purpose of placing the disputed issue before Larger Bench is to settle the law and such declared law by Larger Bench is required to be followed by the authorities below, unless the same is set aside by any higher appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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