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M/s. Muthoot Finance Limited. Versus Union of India and others

2015 (10) TMI 862 - KERALA HIGH COURT

Confirmation of demand by the Commissioner ignoring the decision of Larger Bench as cited by the Appellant - Applicability of Decision in the case of Paul Merchants Ltd. v. Commissioner of C.EX., Chandigarh [2012 (12) TMI 424 - CESTAT, DELHI (LB)] - .....

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pon the adjudicating authority to follow the decision of the Larger Bench of the Tribunal, unless the factual situation in the case before the adjudicating authority calls for a different interpretation. - No difference is pointed out by the Commissi .....

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Sri. Thomas Mathew Nellimoottil, SC,CB Excise JUDGMENT The challenge in the writ petition is against Ext.P6 order of the 2nd respondent whereby the 2nd respondent has confirmed a demand of service tax and penalty on the petitioner. The limited ground .....

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f money transfer on behalf of Western Union, a Company having its operations outside the territory of India, had already been decided in favour of an assessee, similarly situated as the petitioner, by a three member Bench of the CESTAT in the decisio .....

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vice tax on the petitioner. Counsel for the petitioner would, in particular, point to paragraph 28, 29 and 30 of Ext.P6 order of the 2nd respondent to contend that the 2nd respondent, other than referring to the decision of the appellate Tribunal in .....

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his specific contention, that in as much as the 2nd respondent was bound by the decision of the Larger Bench of the Appellate Tribunal, it was not open to the 2nd respondent to confirm the demand against the petitioner by overlooking the decision of .....

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pondent found the facts of the petitioner's case distinguishable from the facts of the case decided by the larger bench of the Appellate Tribunal. 2. I have heard Sri. Jose Jacob, the learned counsel for the petitioner and Sri. Thomas Mathew Nell .....

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.P6 order, has not highlighted any point of distinction between the facts of the petitioners case, and the facts that were considered by the Larger Bench of the Appellate Tribunal, while deciding the issue in favour of the assessee in the decision re .....

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