TMI Blog2023 (2) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Item No. 8426 41 00, headings 8417, 8429 and sub heading 8430 10 is clarificatory and applicable prior to 29.04.2010 mandatory and applicable from 29.04.2010 onwards? HELD THAT:- Considering the fact that there is a conflict between the two Benches of the Tribunal, namely, Bombay Bench and the Chandigarh Bench and subsequently the Chandigarh Bench of the Tribunal has referred the matter and the issues, which are also the issues involved in the present Appeals, to the larger Bench and therefore, the issues involved in the case of the very assessee, namely, JCB India Limited are at large to be considered and decided by the larger Bench of the Tribunal, it is deemed appropriate to remand the matter to the learned Tribunal to decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Limited has preferred the present Appeal. 2. Shri Arvind Datar, learned Senior Advocate, appearing on behalf of the assessee-appellant has pointed out that, subsequently the decision of the Mumbai Bench Tribunal impugned in the present Appeal fell for consideration by the Customs, Excise and Service Tax Appellate Tribunal, Regional Bench, Chandigarh (for short the Chandigarh Bench Tribunal) in Excise Appeal Nos. E/791-793 of 2012 and the Chandigarh Bench Tribunal has doubted the decision of the Mumbai Bench Tribunal, which is the subject-matter of the present Appeal and, by a detailed order dated 01.08.2016, has directed to list the said Appeals before the President of the Tribunal for constituting a larger Bench to consider the follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and the issues, which are also the issues involved in the present Appeals, to the larger Bench and therefore, the issues involved in the case of the very assessee, namely, JCB India Limited are at large to be considered and decided by the larger Bench of the Tribunal, we deem it appropriate to remand the matter to the learned Tribunal to decide the present Appeals along with Excise Nos. E/791-793/2012 and the issues be resolved, decided and disposed of by the larger Bench of the Tribunal, as ordered by the Chandigarh Bench Tribunal in the order dated 01.08.2016. 5. In view of the above, without further entering into the merits of the case and/or expressing anything on merits in favour of either parties, we set aside the impugned judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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