2011 (10) TMI 330

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Cements Eastern Ltd. vs. CCE, Raipur (2010 - TMI - 77888 - Chhaitisgarh High Court ) - Decided in favor of assessee. - E/2061-2062 of 2009-SM - - - Dated:- 31-10-2011 - Mrs.Archana Wadhwa, J. Present for the Appellant: Ms. Sukriti Das, Advocate Present for the Respondent: Shri S.k.Bhaskar, SDR PER: ARCHANA WADHWA The short issue involved in both the appeals is as to whether th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . CCE, Lucknow vide order dated 435/2011-SM dt.14.7.11 wherein identical submissions were made by both sides and the Tribunal observed as under:- "Learned DR, on the other hand, relied upon the judgement of Division Bench of the Tribunal in the case of Vikram Cement vs. CCE, Indore reported in [2009 (242) ELT 545 (Tri-Del)] and judgement of Apex Court in the case of Ramala Sahkari Chini Mil .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ecision of the Division Bench cited by the learned DR in the case of Vikram Cement, since judgements of the High Court are of higher judicial fera, hence have more binding force. As regards the Ramala Sahkari Chini Mills (supra), I find that this matter is referred to the Larger Bench of the Hon'ble Supreme Court , this would indicate that at this juncture the judgement of the Hon'ble High Court .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X