https://www.taxtmi.com/caselaws?id=211980 A prior Division Bench remand in a pre-deposit dispute did not conclusively decide that the cases involved similar facts, because no such factual finding was expressly recorded. The Court noted that the Tribunal had distinguished its earlier orders and relied on Supreme Court authority on a similar principle, so the correctness of the earlier view required reconsideration. It therefore formulated the issue for consideration by a Larger Bench and granted interim protection to prevent dismissal of the appeals for non-compliance with the pre-deposit direction until the matter was finally examined. en-us Wed, 12 Oct 2011 00:00:00 +0530 Tue, 10 Apr 2012 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211980 A prior Division Bench remand in a pre-deposit dispute did not conclusively decide that the cases involved similar facts, because no such factual finding was expressly recorded. The Court noted that the Tribunal had distinguished its earlier orders and relied on Supreme Court authority on a similar principle, so the correctness of the earlier view required reconsideration. It therefore formulated the issue for consideration by a Larger Bench and granted interim protection to prevent dismissal of the appeals for non-compliance with the pre-deposit direction until the matter was finally examined. Case-Laws Central Excise Wed, 12 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211980