1999 (10) TMI 137 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled that the adjudicating authority is not bound by a decision of a Larger Bench if it is ex facie per incuriam. The Tribunal dismissed the application, stating that precedents decided sub silentio are not binding. The Tribunal also rejected the contention that the Larger Bench failed to consider certain provisions, citing previous court decisions.