2005 (6) TMI 355

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..... or the Respondent. [Order per : Archana Wadhwa, Member (J)]. After allowing the stay petition unconditionally, we proceed to hear the appeal itself inasmuch as the issue is covered by the Larger Bench decision of the Tribunal. 2. A short issue involved is as to whether the appellants can clear the waste and scrap generated in their factory to their job worker for conversion into ingots .....

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..... defeated if the majority decisions are not followed by the field formation thus enforcing the assessee to approach the higher litigation. 3. In view of the law declared by the Larger Bench, Commissioner order is set aside and appeal is allowed with consequential relief to the appellant. Stay petition also gets disposed off. (Operative part pronounced in Court) - - TaxTMI - TMITax - Central .....

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