TMI Blog2015 (10) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... ces - services of money transfer. Held That:- when an assessee cites a decision of the Larger Bench of the Appellate Tribunal, before the adjudicating authority under the Finance Act, 1994, as amended, it will be incumbent upon 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chant Limited, and engaged in the provision of services of 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 decision reported in Paul Merchants Ltd. v. Commissioner of C. EX., Chandigarh [2013 (29) S.T.R 257 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not open to the 2nd respondent to confirm the demand against the petitioner by overlooking the decision of the Appellate Tribunal. In short, the contention of the petitioner is that, the 2nd respondent was governed by the principles of judicial discipline, and was bound to follow the order of the Larger Bench of the Appellate Tribunal, unless the 2nd respondent found the facts of the petitioner&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri.-Del.)]. In my view, when an assessee cites a decision of the Larger Bench of the Appellate Tribunal, before the adjudicating authority under the Finance Act, 1994, as amended, it will be incumbent upon 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 interpr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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