2023 (2) TMI 1130

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....sekaran, Adv., Ms. Priyanka Rathi, Adv. For Respondent : Mr. N. Venkatraman, A.S.G, Mr. Mukesh Kumar Maroria, AOR. Mr. Apoorv Kurup, Adv, Mr. Udai Khanna, Adv, Mr. Shreeyash U Lalit, Adv., Mr. Mukul Singh, Adv. ORDER 1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 08.11.2013 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mu....

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....ing a larger Bench to consider the following issues: "(i) How to define expression automobiles when it is not defined in Central Excise Act/Rules or any Notification issued thereunder. Can the expression given in the Acts, namely, Air (Prevention and Control of Pollution) Act, 1981 or Motor Vehicles Act, 1988 be adopted or the meaning of the expression automobiles can be assigned from the unifor....

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.... Shri N. Venkataraman, learned ASG is not in a position to dispute the above and, as such, not disputing the above. 4. Considering the fact that there is a conflict between the two Benches of the Tribunal, namely, Bombay Bench and the Chandigarh Bench and subsequently the Chandigarh Bench of the Tribunal has referred the matter and the issues, which are also the issues involved in the present App....