2010 (7) TMI 436

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..... ecision – Supreme Court decision by taken into consideration by Larger Bench while deciding relevant matter - Larger Bench has decided the matter after taking into consideration the various decisions of the Supreme Court, relevant to decide the issue, merely because some of the decisions of the High Courts even though were not considered in the matter, cannot be a ground for the Division Bench to .....

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..... he ld. Advocate for the appellants and the ld. DR for the respondent. 2.This appeal arises from order dated 8-2-2005 passed by the Commissioner (Appeals-II), Bhopal. By the impugned order, the process of cutting into pieces, bending, punching, drilling, galvanising on duty paid angles, shapes, sections, used in their erection of towers and structures are held to be amounting to manufacture withi .....

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..... d in particular the decisions of the High Courts mentioned in the list of such decisions enumerated in the said para. It cannot be disputed that the Larger Bench while deciding the issue has referred to various Supreme Court's judgments and thereafter has arrived at the conclusion regarding the issue, which was referred for consideration. Once it is apparent that the Larger Bench has decided the m .....

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