2014 (9) TMI 406

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eld because of the subsequent judgment rendered by the Supreme Court. The Tribunal, in subsequent matters, has clearly indicated that the Larger Bench judgment of the Tribunal is no longer a valid law and, therefore, this Court finds that the order impugned cannot be sustained at all. It does not appear from the impugned order whether the judgment of the Supreme Court and the subsequent judgments .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the petitioner, is assailed before the Tribunal by the petitioner. 3. In the said appeal, an application, seeking waiver of the pre-condition deposit of duty, was taken out. The Tribunal, as it appears, has proceeded to pass an order on the basis of a Larger Bench judgment of the Tribunal, rendered in the case of Vandana Global Limited v. Commissioner of Central Excise, Raipur, reported in [201 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... no longer a good law. The petitioner, thus, says that since the foundation of the impugned order itself is based on the Larger Bench judgment of the Tribunal, which is no longer a good law, the impugned order is not sustainable. 6. The learned advocate, appearing for the respondents, vehemently refutes the aforesaid contention and says that the judgment, rendered in the case of Vandana Global .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... which does not hold the field because of the subsequent judgment rendered by the Supreme Court. The Tribunal, in subsequent matters, has clearly indicated that the Larger Bench judgment of the Tribunal is no longer a valid law and, therefore, this Court finds that the order impugned cannot be sustained at all. It does not appear from the impugned order whether the judgment of the Supreme Court an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... shall be free to decide the same independently and without being swayed by any of the observations made herein. 12. With the aforesaid observations, the writ petition is disposed of. 13. There shall, however, be no order as to costs. 14. Let the downloaded copy of this order, counter-signed by the Registrar (Listing), be handed over to the learned advocates of the parties upon usual unde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X