1999 (10) TMI 152 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai heard a case where the Department sought to refer questions regarding precedence of decisions and exclusion clause in a rule. The Tribunal ruled that a decision of a Larger Bench takes precedence over a decision of a smaller bench. They also noted that a High Court decision had already addressed the issue of exclusion clause, so no further reference was needed. The application was dismissed.