TMI Blog2021 (12) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... PUNE-I [ 2015 (1) TMI 457 - CESTAT MUMBAI ] while considering the effect of Notification No.09/2009 held that said Notification did not require the approval from the Approval Committee to be obtained prior to providing the services in question. It also noted that the refund claimed therein had been filed after approval was granted by the Approval Committee. This was held to be sufficient compliance with the requirements of Notification No.09/2009. The appellant before the Tribunal had also raised a contention that the conditions of Notification No.09/2009 were similar to the conditions in Notification No.12/2013. The impugned order of the Tribunal does not consider the latter contention raised by the appellant for if that contention we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of the present case ? Heard learned counsel for the parties. 2. The facts giving rise to this appeal under Section 35G of the Central Excise Act, 1944 (for short, the said Act) are that the appellant is a Company incorporated under the Companies Act, 1956. It is authorised to develop Information Technology and related services at the Special Economic Zone at MIHAN, Nagpur under the Special Economic Zone Act, 2005. For the purposes of development of the aforesaid services the appellant appointed M/s Shapoorji Pallonji Co. Pvt. Ltd. as its contractor and sought various services from it. These services were classified under the category of Business Auxiliary Services. After the services provided from the period April 2009 to Sept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the order dated 10/06/2016 dismissed the same by holding that the appellant had not got the services in question duly approved by the Approval Committee and hence it was not entitled for the claim for refund under Notification No.12/2013. This order is the subject matter of challenge in the present appeal. 3. Shri J. Sanghvi, learned counsel for the appellant interalia submitted that the Tribunal was bound by its earlier order dated 10/10/2014 reported in 2015 (38) S.T.R. 841 in the case of Mahindra Engineering Services Ltd. vs. Commissioner of C. Ex. Pune-I . According to him the facts of that decision indicated that the Tribunal had noted that Notification No.09/2009 did not require the requisite services to be approved by the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n exemption Notification, the Tribunal rightly held that all necessary conditions were required to be fulfilled for claiming benefit. He referred to the stand taken in that regard in the submissions filed to the present appeal and submitted that the appeal ought to be dismissed. He relied upon the decisions in U.O.I. vs. Ganesh Metal Processors Inds. 2003(151) E.L.T. 21 and Commissioner of Customs (Preventive), Mumbai vs. M/s M. Ambalal and Co. 2010 (260) E.L.T. 487 in support of his contention. 5. On hearing the learned counsel for the parties and after giving due consideration to their respective submissions we are of the view that the learned Member of the Tribunal was not justified in distinguishing the earlier decision of the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It would be open for the Tribunal in subsequent proceedings to doubt the correctness of the view earlier taken and refer the question to a larger bench but it would not be permissible to disregard the earlier view on the ground that a particular contention was not raised when the earlier order was passed. 6. Since we prima facie find that the appellant was justified in relying upon the earlier decision of the Tribunal in Mahindra Engineering Services Ltd. (supra) and that the Tribunal was not justified in disregarding its earlier order, we find that re-consideration of the proceedings by the Tribunal is warranted in this backdrop. Accordingly the substantial question of law as framed is answered by holding that the Customs, Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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