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TMI Blog2014 (9) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... at instead of disagreeing with the view taken by the first Bench, the appropriate course for the second Bench would have been to refer the matter to a larger Bench. This is the basic requirement of judicial discipline. Since this has not been done, we set aside both orders and remand both the appeals back to the Tribunal and request its President to constitute a larger Bench of three Members to de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred to as 'the Tribunal') In Appeal No.E/394/01, the Tribunal passed an order on 19th July, 2005 holding that the vehicles manufactured by the assessee falls under Entry 87.02.00 of the Central Excise Tariff Act, 1985 (hereinafter referred to as 'the Act') However, in Appeal No. E/2053/05 decided on 7th December, 2009 the Tribunal has taken the view that the vehicles Signature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 87.03.00 of the Act. We make it clear that we have not expressed any view on the merits of the case and all contentions are open to both the parties in support of their respective stand. The interim order passed by this Court on 8th February, 2010 in C.A. No. 957 of 2010 will continue till the disposal of the appeals by the Tribunal. Since the matters pertain, inter alia, to Classifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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