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TMI Blog2000 (2) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... eedharan, President]. - Notice for posting of this appeal to today was sent to the appellant by registered post acknowledgement due. That notice has been returned by postal authorities with the endorsement "factory closed". We heard learned Departmental Representative. 2. A Bench of Two-Members referred following issue for decision of Larger Bench by its order dated 4-3-1994 :- "1. Shri P.C. Ana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 1993 (68) E.L.T. 603. The West Regional Bench not agreeing with the views of the East Regional Bench and agreeing with the ruling of this Bench has referred the matter to Larger Bench in the case of BK Paper Mills v. CCE reported in 1993 (68) E.L.T. 452. It was therefore submitted that the issue calls for consideration by Larger Bench in the above circumstances. 2. Heard Shri R. Subra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned DR, the issue referred in this case is covered by this Larger Bench decision. It is further stated that the Larger Bench decision in Union Carbide India Ltd. was considered by a Division Bench of the Patna High Court in Collector of Central Excise; Patna v. Tata Engineering & Locomotive Co. Ltd. reported in 1999 (111) E.L.T. 9 (Pat.). Patna High Court, in para 35 of that judgment, observed "I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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