2017 (1) TMI 919

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....ri V. Lakshmi Kumaran, Advocate, for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent Per: Dr. Satish Chandra The present appeal is filed against the impugned Order-in-Original No.57/2008 C.Ex. dated 28.11.2008. The period of dispute is April 2002 to November 2006. 2. The brief facts of the case are that the appellants have imported various models of digital Multi-....

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.... read with Notification No. 14/2002-CE (NT) dated 08.03.2002. 3. The Commissioner in his order observed that during the period under reference M/s XIL imported various parts/ modules/ accessories of digital multi functional printers, copiers and photocopiers cum printers (referred as "machines") of different models from units/ warehouses of M/s Xerox Corporation and other partners of M/s Xerox ....

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.... and dismissed all the appeals. Being aggrieved, the appellant has filed appeal before Hon'ble Allahabad High Court, who vide its order dated 25.07.2011 in Central Excise Appeal No.34/2011, remanded the matter back to this Tribunal by following observation:- "11. We have considered the respectful submissions, and find that there are contrary opinions expressed by the Tribunals on the same facts....

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....oplal and Another v. Lt. Governor & Others [2000 (1) SCC 644], in which it was held that a Coordinate Bench of a Court cannot pronounce judgment contrary to declaration of law made by another Bench. It can only refer it to a Larger Bench. 13. For the reason given above, we set aside the order of the Customs, Excise & Service Tax Appellate Tribunal to decide the matter in accordance with law. If....