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<h1>CESTAT Kolkata Remands Case for Fresh Decision, Citing Larger Bench Decision</h1> The Appellate Tribunal CESTAT, Kolkata remanded the case back to the original authority for a fresh decision based on a cited Larger Bench decision due to ... Clearing and forwarding agent's services - application of Larger Bench precedent - remand for fresh considerationClearing and forwarding agent's services - application of Larger Bench precedent - remand for fresh consideration - Whether the services rendered by the appellant fall within the category of clearing and forwarding agent's services and require fresh adjudication in light of the Larger Bench decision cited by the appellant. - HELD THAT: - The Tribunal observed that the nature of the services in the present record was not readily ascertainable and that the authorities below had not considered the decision of the Larger Bench in Larsen & Toubro Ltd. v. Commr. of Central Excise, Chennai (2006 (3) S.T.R. 321 (Tri.-LB)). Because that precedent could be determinative, the Tribunal set aside the impugned order and remanded the matter to the original authority for fresh consideration. The remand directs the original authority to apply the ratio of the cited Larger Bench decision to the facts of this case and to afford the appellants a reasonable opportunity of hearing before passing a fresh order.Impugned order set aside; appeal allowed by way of remand to the original authority to decide afresh applying the Larger Bench ratio, with opportunity of hearing to the appellants.Final Conclusion: The appeal is allowed by way of remand: the matter is remitted to the original authority for fresh adjudication applying the Larsen & Toubro Larger Bench ratio and after giving the appellants a reasonable opportunity of hearing. The Appellate Tribunal CESTAT, Kolkata remanded the case back to the original authority for fresh decision based on a cited Larger Bench decision as the nature of services was not clear from the records. The appeal was allowed by way of remand.
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