https://www.taxtmi.com/caselaws?id=220280 The Tribunal was bound to follow the existing Larger Bench view in Commissioner of Central Excise, Meerut-II v. Bhushan Steel and Strips Ltd., and the pendency of the Revenue's appeal against that decision before the High Court did not justify departure from it. On that basis, the Tribunal's remand to the adjudicating authority for fresh decision, including consideration of the claimed benefit in respect of rejected and returned goods, was upheld and the challenge was found to lack merit. en-us Mon, 10 Sep 2012 00:00:00 +0530 Mon, 10 Apr 2017 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220280 The Tribunal was bound to follow the existing Larger Bench view in Commissioner of Central Excise, Meerut-II v. Bhushan Steel and Strips Ltd., and the pendency of the Revenue's appeal against that decision before the High Court did not justify departure from it. On that basis, the Tribunal's remand to the adjudicating authority for fresh decision, including consideration of the claimed benefit in respect of rejected and returned goods, was upheld and the challenge was found to lack merit. Case-Laws Central Excise Mon, 10 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220280