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Issues: Whether the earlier decision of the Court required reconsideration by a larger Bench for the purpose of admitting the Revenue's appeal under Section 35-G of the Central Excise Act, 1944.
Analysis: The Court compared the earlier decision with the contrary view cited from another High Court and found no sufficient basis to hold that the existing precedent of this Court was erroneous or called for reconsideration by a larger Bench. It therefore chose to follow the binding precedent already laid down.
Conclusion: The request for reconsideration was declined and the appeal was dismissed.
Ratio Decidendi: A coordinate Bench will follow an existing precedent unless there is a compelling reason to refer the matter for reconsideration by a larger Bench.
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