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TMI Blog2013 (8) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... ifically held in favour of the assessee and answered the reference accordingly and in the case in hand, the assessee has been following the very same procedure - Decision of the Larger Bench is binding on the Division Bench, thus, applicable in favor of assessee in the present case – Decided in favor of Assessee. - Appeal No.:E/10790 of 2013 - - - Dated:- 28-6-2013 - Mr. M.V. Ravindran and Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed vs. CCE, Jaipur-II, as reported at - 2013 (290) ELT 372 (Tri. LB) has specifically held in favour of the assessee and answered the reference accordingly. It is his submission that since the Larger Bench has taken a view, the same is binding on the Division Bench. It is also his submission that another issue involved in this case is eligibility of exemption under the Notification No. 23/2003-CE. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee has been following the very same procedure. At this juncture, we find that the issue is decided by the Larger Bench and learned counsel was correct in pointing out that the decision of the Larger Bench is binding on the Division Bench. Since the amounts confirmed by the impugned orders are for this issue only, we are of the view that appellant has made out a case for the waiver of pre-depos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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