2014 (9) TMI 406

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....ndent. 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 waiver of the pre-condition deposit of duty, was t....

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....& 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 based on the Larger Bench judgment of the Tribunal, w....

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....ibunal 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. The Tribunal, in subsequent matters, has clearly indica....