Contrary High Court view required remand after the Tribunal relied on a Larger Bench decision.

Where the Tribunal decided the dispute solely on a Larger Bench view, the later emergence of a contrary High Court view required reconsideration of the matter. As the respondent did not dispute that the contrary position had been brought to notice, the Tribunal's order could not stand on the earlier view alone. The impugned order was set aside and the matter was remanded to the Tribunal for a fresh decision in light of the later judicial view.

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Issues: Whether the Tribunal's order deciding the dispute on the basis of a Larger Bench view should be set aside and the matter remanded for fresh decision in view of a contrary High Court view.

Analysis: The Tribunal had disposed of the dispute by following the Larger Bench decision. A contrary view of another High Court had since been brought to notice, and the respondent did not dispute that position. In these circumstances, the matter required reconsideration by the Tribunal on the basis of the later judicial view.

Conclusion: The impugned order was set aside and the case was remanded to the Tribunal for fresh decision.

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