2018 (9) TMI 261

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..... ch duty - Held that:- The issue is still pending before the larger Bench and is yet to be considered by the larger Bench - In the interregnum the appellant has already paid the duty and interest demanded by the department-respondent. The appeal could be disposed of by reserving liberty to the appellant to approach the department for appropriate relief including refund after the consideration and d .....

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..... tate government had on agreement promised to obtain similar exemption in respect of the plant to be set up within the premises of the said purchaser. Due to circumstances, the said exemption could not be obtained by the purchaser and consequently, the purchaser and the appellant had by separate agreement agreed to compensate the tax component suffered by the appellant. 4. The department initiated .....

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..... on'ble Apex Court in the case of Steel Authority of India Limited V/s. Commissioner of Central Excise, Raipur, reported in (2015) 16 SCC 107, whereby the Hon'ble Apex Court has doubted the correctness of the judgment including that of SKF India Ltd., and has referred the same to a larger Bench. 6. The learned counsel for the respondent- department would fairly concede that the issue is still pend .....

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