2013 (2) TMI 140

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..... & Amit Kumar, Advocates The only reason for filing this Tax Case is that the appellate Tribunal, after relying upon the judgement of the Larger Bench of the Tribunal in the case of Collector, Central Excise,Chandigarh Vs. A.B.Tools Ltd. which is based on Calcutta High Court's judgement in the case of Singh Alloys & Steel ltd. Vs. Assistant Collector of Central Excise, has decided the issue in fav .....

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..... he Larger Bench of the Tribunal after relying upon the judgement of the High Court, if decision has been taken, no fault can be found out in the judgement rendered by the Tribunal and, therefore, this Tax Case is decided accordingly and it is held that if the Tribunal decides the issue following Larger Bench decision based upon the High Court decision, then the Tribunal has not only done it rightl .....

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