2011 (10) TMI 329

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.... Being aggrieved with that part of the impugned order, vide which he has set aside penalty of Rs.5,000/- imposed upon the respondents, while confirming denial of credit in respect of welding electrodes used for repair and maintenance of plants and machineries, the Revenue has filed the present appeal. The respondents have filed the cross objection in respect of that part of the impugned order v....

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....ade by both sides and the Tribunal observed as under:-    "Learned DR, on the other hand, relied upon the judgement of Division Bench of the Tribunal in the case of  Vikram Cement vs. CCE, Indore reported in [2009 (242) ELT 545 (Tri-Del)] and judgement of Apex Court in the case of Ramala Sahkari Chini Mills Ltd. vs. CCE, Meerut I reported in  [2010 (260) ELT 321 (SC)]. ....

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....y the learned DR in the case of Vikram Cement, since judgements of the High Court are of higher judicial fera, hence have more binding force. As regards the Ramala Sahkari Chini Mills (supra), I find that this matter is referred to the Larger Bench of the Hon'ble Supreme Court, this would indicate that at this juncture the judgement of the Hon'ble High Court as referred to hereinabove are binding ....