https://www.taxtmi.com/caselaws?id=92280 An adjudicating authority in fiscal matters is not bound to follow a Larger Bench decision that is ex facie per incuriam. A precedent rendered sub silentio lacks binding force, so its status as a Larger Bench ruling does not require obedience if it is legally defective. The discussion also noted reliance on Rule 57F(3) of the Central Excise Rules, 1944 and a High Court decision, but held that those points did not need further examination because the reference issue was already settled by unanimous authority. en-us Fri, 01 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 14:59:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92280 An adjudicating authority in fiscal matters is not bound to follow a Larger Bench decision that is ex facie per incuriam. A precedent rendered sub silentio lacks binding force, so its status as a Larger Bench ruling does not require obedience if it is legally defective. The discussion also noted reliance on Rule 57F(3) of the Central Excise Rules, 1944 and a High Court decision, but held that those points did not need further examination because the reference issue was already settled by unanimous authority. Case-Laws Central Excise Fri, 01 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92280