2015 (5) TMI 247

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....r Arijit Prasad, Adv., Ms Rashmi Malhotra, Adv. and Mr B Krishna Prasad, Adv. For the Respondents : Mr V Lakshmikumaran, Adv., Mr M P Devanath, Adv., Mr Vivek Sharma, Adv., Ms L Charanaya, Adv., Mr Aditya Bhattacharya, Adv., Mr R Ramachandran, Adv., Mr Hemant Bajaj, Adv., Mr Anandh K, Adv. and Mr Rajesh Kumar, Adv. ORDER The assessee/respondent herein is engaged in the manufacture of Guar Dal P....

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....adha Kirshnan, learned senior counsel appearing for the appellants that it was pointed out before the Tribunal that in the case of Dilip Gum Industries vs. CCE, Rajkot (Order No. A/772-773/WZB/2004/C-II) dated 1.9.2004 the Tribunal held that 'Guar Gum' is classifiable under Heading 1301.10. The Tribunal further noted that in another judgment given by the another Bench of the Tribunal viz.,....

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....ndered by two coordinate Benches in the aforesaid two cases, the only course of action open for the Tribunal was to refer the matter to the larger Bench to resolve this conflict. It may also be recorded that against the judgment of the Tribunal in Hindustan Gum and Chemicals Ltd. the Department had filed an appeal in this Court and this Court has referred the matter back to the Tribunal observing ....