TaxTMI 
TaxTMI 
2015 (9) TMI 734
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....eal. The appellant is ready and willing for final hearing of the appeal. But in view of the pendency of several older appeals, we are not able to take up the appeal. Therefore, the stay granted vide order dated 19.8.2013 is extended till disposal of the appeal. The other Misc. applications have been filed for adjournment/early hearing of the appeal. 2. Appeals have been filed by the appellants against the respective orders in original. When the case is called today, the appellant stated that in another case (the case of Idea Mobile) involving the same issue viz. availability of Cenvat credit in respect of telecom towers, there has been a difference of opinion between the ld. Members of the Division Bench and the matter is put up to the H....
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....We have considered the contentions of both sides. We find that the issue involved in these cases is admissibility of Cenvat credit on telecom towers and on this very issue, there has been a difference of opinion between two ld. Members of a Division Bench in the case of Idea Mobile in the wake of which Division Bench has put up the matter to the Hon'ble President for reference to a third Member. The procedure to be adopted in the case of difference of opinion is contained in Section 129C (5) of Customs Act 1962 which states as under : [(5) If the members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority; but if the members are equally divided, they s....
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....ench of lesser quorum cannot doubt the correctness of the view of the law taken by a Bench of larger quorum. In case of doubt all that the Bench of lesser quorum can do is to invite the attention of the Chief Justice and request for the matter being placed for hearing before a Bench of larger quorum than the Bench whose decision has come up for consideration. It will be open only for a Bench of co- equal strength to express an opinion doubting the correctness of the view taken by the earlier Bench of co- equal strength, whereupon the matter may be placed for hearing before a Bench consisting of a quorum larger than the one which pronounced the decision laying down the law the correctness of which is doubted. (3) The above rules are subje....
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....dition] "where an Act confers a jurisdiction, it impliedly also grants the power of doing all such acts, or employing such means, as are essentially necessary to its execution." From the two foregoing judicial pronouncements [in the cases of Dawoodi Bohra Community (supra) and Paras Laminates Pvt Ltd. (supra) there remains no doubt that the Hon'ble President of CESTAT has full discretion/power regarding framing of roster, constitution of benches and directing any particular matter to be placed for hearing before any particular bench of any strength. 5. In the present appeals the issue involved is the same as that involved in the case of Idea Mobile which the Ld Member of Division Bench expressed a difference of opinion which is to....