2007 (4) TMI 144

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....es. This matter is placed before us in view of the decision of the Larger Bench dated 28-8-2006 [2006 (202) E.L.T. 177 (Tri.-LB)] in the very case of the applicant, for considering the rectification of mistake application and its disposal. 2. Earlier the Division Bench of this Tribunal had decided both the Appeals No. E/2780-2781/98 vide order dated 21-4-2004 and allowed them by way of remand t....

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....n of the Apex Court is binding on the Tribunal. The matter was referred to the Larger Bench consisting five Members. Accordingly five Members Bench constituted being presided over by the Hon'ble Mr. Justice R.K. Abichandani, President, CESTAT, New Delhi have taken the decision that subsequent decision of the higher Court is binding on the Tribunal. The point has been answered accordingly and the R....