2015 (6) TMI 912

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..... l in the case of CCE, Mumbai V. M/s. GTC Industries Ltd. - [2015 (6) TMI 83 - CESTAT CHENNAI]. It is contended that the decision of the Larger Bench in the case of GTC Industries (supra) does not appear to correct. In my considered view, the Single Member Bench of the Tribunal cannot make any observation on the correctness of the decision of Larger Bench of the Tribunal. In any event, I find force .....

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..... ORDER Per: P K Das: Revenue filed by this appeal against the Order of the Commissioner (Appeals). 2. None appears on behalf of the respondent. After hearing the Learned Authorised Representative on behalf of the Revenue and on perusal of the records, I find the respondent were engaged in the manufacture of various excisable goods and availing Cenvat Credit under Cenvat Credit Rules, 200 .....

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..... case of CCE, Mumbai V. M/s. GTC Industries Ltd. -2008 (12) S.T.R. 468 (Tribunal - LB). It is contended that the decision of the Larger Bench in the case of GTC Industries (supra) does not appear to correct. In my considered view, the Single Member Bench of the Tribunal cannot make any observation on the correctness of the decision of Larger Bench of the Tribunal. In any event, I find force in the .....

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