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TMI Blog2014 (1) TMI 1655X X X X Extracts X X X X X X X X Extracts X X X X ..... articular contention. The Court held that decisions of coordinate Benches of the same Tribunal as in the present case (the CESTAT) would have to be honoured. In the present case this Court is of the opinion that the appellant is entitled to some relief. The Tribunal has no doubt recorded that the appellant has a prima facie good case but failed to notice that the previous adjudication order, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant sought to resist the demand arguing that (a) that baggage accompanying the passengers were not goods and (b) in any case, export of baggage was exempted by Notification No. 29/2005-S.T., dated 15-7-2005. It also argued that since the goods transported outside the territory of India in excess of permissible limit constitute export, as they are carried beyond India to overseas distinction. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 2. Learned counsel argues that the Tribunal fell into error in not granting full relief. He submitted that in respect of a previous period, on identical grounds a show cause notice had been issued, followed by an adverse order of adjudication, but the Commissioner (Appeals) had accepted the appellant s contention, whose decision was not appealed against by the Customs department. He emphasis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jayaswals Neco Ltd. (supra) was rendered in the context of a previous decision by an order of the Tribunal accepting a particular contention. The Court held that decisions of coordinate Benches of the same Tribunal as in the present case (the CESTAT) would have to be honoured. In the present case this Court is of the opinion that the appellant is entitled to some relief. The Tribunal has no doubt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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