2014 (11) TMI 669

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ER Feeling aggrieved and dissatisfied with the judgment and order dated 14-5-2013 passed by the learned Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as the "CESTAT") bearing No. A/10672-10673/WZB/AHD/2013, appellant herein has preferred the present Tax Appeal with the following proposed substantial questions of law :- "4.1  That can CESTAT saddle the Appel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2. Mr. Uday Joshi, learned advocate appearing on behalf of the appellant has made only one submission that two judgments relied upon by the CESTAT i.e. decisions of the Hon'ble Supreme Court in the case of Commissioner of C. Ex. v. Gujarat Narmada Fertilizers Co. Ltd., reported in 2009 (240) E.L.T. 661 (S.C.) and in the case of Maruti Suzuki Ltd. v. Commissioner of Central Excise, Delhi-III,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... case of Gujarat Narmada Fertilizers Co. Ltd. (supra) and the decision of the Hon'ble Supreme Court in the case of Maruti Suzuki Ltd. (supra) still hold the field and therefore, the aforesaid two decisions are binding to the Department and even this Court unless and until the same are overruled by the Larger Bench of the Hon'ble Supreme Court. Under the circumstances, as such no error has been com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 3.2 In the case of State of Rajasthan v. M/s. R.S. Sharma and Co., reported in (1988) 4 SCC 353, a question arose, whether question pending decision of Larger Bench of Supreme Court meanwhile particular case to be decided on the basis of present position of law or not. In the case before the Hon'ble Supreme Court the question whether on the ground of absence of reasons Award under Arbitratio....