Coordinate Bench conflict on vehicle classification required referral to a larger Bench, with conflicting orders set aside.

Where two coordinate Benches of equal strength take divergent views on a vehicle classification question, judicial discipline requires the later Bench to refer the matter to a larger Bench rather than depart from the earlier view. As that course was not followed, the conflicting Tribunal orders were set aside and the appeals were remanded for fresh consideration by a larger Bench of three Members. No view was expressed on the merits of the classification dispute, and all contentions were left open.

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Issues: Whether, in view of conflicting orders of coordinate Benches of the Tribunal on the classification of the vehicles manufactured by the assessee, the impugned orders were liable to be set aside and the matter remitted for consideration by a larger Bench.

Analysis: Where two Benches of equal strength have taken divergent views on the same classification question, judicial discipline requires the later Bench to refer the matter to a larger Bench rather than differ from the earlier view. Since that course was not followed, both orders were set aside and the appeals were remanded to the Tribunal with a request to the President to constitute a larger Bench of three Members. No opinion was expressed on the merits of the classification dispute, and all contentions were left open.

Conclusion: The conflicting Tribunal orders were set aside and the matter was remanded for decision by a larger Bench.

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