2014 (9) TMI 406

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....owdhury and K.K. Maiti, for the Respondent. ORDER The order dated 26th November, 2013, passed by the Customs, Excise & Service Tax Appellate Tribunal, East Regional Bench, Kolkata, is the subject matter in this writ petition. 2. The order, imposing duty upon the petitioner, is assailed before the Tribunal by the petitioner. 3. In the said appeal, an application, seeking waive....

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.... rendered in the case of Commissioner of Customs & Central Excise, Visakhapatnam-II v. A.P.P. Mills Limited, reported in [2013 (291) E.L.T. 585 (Tri.-Bang.)], wherein it is specifically held that the Larger Bench decision of the Tribunal, in the case of Vandana Global Limited (supra), is no longer a good law. The petitioner, thus, says that since the foundation of the impugned order itself is base....

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....als were used as capital goods and, therefore, the Tribunal has proceeded on a wrong premise and, therefore, the order is unsustainable. 8. The foundation of the order, passed by the Tribunal, is laid upon the judgment of the Larger Bench, rendered in the case of Vandana Global Limited (supra), which does not hold the field because of the subsequent judgment rendered by the Supreme Court. ....

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.... consider all the materials placed before it and/or that may be placed by the parties and shall dispose of the said application by recording reasons, in accordance with law. 11. It is, however, made clear that this order shall not be construed to have been made on the merit of the application and the Tribunal shall be free to decide the same independently and without being swayed by any of....