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TMI Blog2013 (4) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... y could use their discretion only when there is no declared principle to be found, no rule and no authority. The judicial decorum and legal propriety demand that where a learned single Judge or a Division Bench does not agree with the decision of a Bench of co-ordinate jurisdiction, the matter should be referred to a larger Bench. Therefore, as in the appellant's own case for the earlier period on an identical issue wherein this Tribunal held that the appellants are entitled for input service credit and as held by the Hon'ble High Court of Bombay in the case of Mercedes Benz India Pvt. Ltd. (supra). - Decided in favor of assessee. - E/2025, 2028, 2029/10 - Mum - A/155-157/12/SMB/C-IV - Dated:- 15-6-2012 - Ashok Jindal, J. Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in manufacture of exempted goods or providing of exempted services. There are no other restrictions under the rules, the restriction sought to be applied by the Department in this case in limiting the distribution of the Service Tax credit made in respect of the Malur Unit on the ground that the services were used in respect of the Cuttack Unit finds no mention in the relevant rules. As such, restricting the distribution of Service Tax credit in a manner as has been done by the impugned order by the lower appellate authority (original authority had approved of such distribution) cannot be upheld. In case the Department wants to place such restriction as is sought to be placed in the case, the rule is required to be amended. 4. Hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia Pvt. Ltd. (supra) the Hon'ble High Court of Bombay has observed that 17. We are not happy to observe but constrained to say that one must remember that pursuit of the law, however glamorous it is, has its own limitation on the Bench. In a multi-judge court, the Judges are bound by precedents and procedure. They could use their discretion only when there is no declared principle to be found, no rule and no authority. The judicial decorum and legal propriety demand that where a learned single Judge or a Division Bench does not agree with the decision of a Bench of co-ordinate jurisdiction, the matter should be referred to a larger Bench. It is a subversion of judicial process not to follow this procedure. In our system of judicial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he relevant papers before the Chief Justice to enable him to constitute a larger Bench to examine the question. That is the proper and traditional way to deal with such matters and it is founded on healthy principles of judicial decorum and propriety. It is to be regretted that the learned single Judge departed from this traditional way in the present case and chose to examine the question himself." The similar expressions are to be found in the case of Mahadeolal Kanodia v. The Administrator General of West Bengal, AIR 1960 SC 936 (at p.941); wherein it is observed : "We have noticed with some regret that when the earlier decision of two Judges of the same High Court in Deorajin's case, 58 Cal. WN 64 AIR 1954 Cal 119 was ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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