1999 (10) TMI 137

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..... the Appellant. Shri K.L. Ramteke, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - The following question is posed for reference : "In fiscal matters is the adjudicating authority bound by a decision of Larger Bench even if the same is ex facie per incuriam." 2. We have heard the Advocate for the applicant at considerable length. The question, as it is posed, howeve .....

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..... e order of the referring Bench at para 15 therein. We are also strongly disinclined to accept the contention that the Bombay High Court in Geoffrey Manners and Co. Ltd. v. Union of India and Others - 1980 (6) E.L.T. 7 was wrongly applied by the Larger Bench. We have however not gone into the details of this aspect because that would be of no help in disposing of the application. Since the answer t .....

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