TMI Blog2016 (4) TMI 1340X X X X Extracts X X X X X X X X Extracts X X X X ..... ches had given diagonally opposite decisions, the Tribunal was perfectly justified in making a reference. Even if the department were of the opinion that one of the judgements could be distinguished on facts, the same would not give rise to a substantial question of law. Being a forum discharging judicial functions, the Tribunal was bound by the law of precedence. If two different benches of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of CC New Delhi v. Sameer Gehlot reported in 263 ELT 129 [Tri. Del] and in the case of King Rotors Air Charter Pvt. Ltd., reported in 269 ELT 323 (Tri. Mum.)? (b) Whether in the facts and circumstances of the case, the interim order No. 72-88/2014 dated 28.10.2014 passed by the Tribunal is oppose to provisions of Section 129C(5) of the Customs Act, 1962, and liable to be set aside by this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of two benches of the Tribunal on an identical question of law arising in the said group of tax appeals. The New Delhi Bench of the Tribunal had taken a view that the benefit of notification No. 21/2002 was available to the assessee whereas another Bench of the Tribunal at Mumbai had taken opposite view. It was on this basis the Tribunal referred the issue to the Larger Bench making following obse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not give rise to a substantial question of law. Being a forum discharging judicial functions, the Tribunal was bound by the law of precedence. If two different benches of co-ordinate strength had given deferring opinions, the Tribunal had to refer the dispute to the Larger Bench. All the questions of law are, therefore, answered against the Revenue. Tax Appeals are dismissed. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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