2023 (2) TMI 1130

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....a Joshi, Adv., Ms. Ashwini Chandrasekaran, 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 Ap....

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.... President of the Tribunal for constituting 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 express....

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....to be tagged along with Appeal Nos. E-791-793/2012. 3. 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 is....

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....e matter/Appeal to the Tribunal to be heard along with Excise Appeal Nos. E/791-793/2012 and Appeal Nos. E/1161/2011 and E/2968/2011 and to be heard by the larger Bench to be constituted by the President of the Tribunal, as per the order passed by the Chandigarh Bench Tribunal dated 01.08.2016 and the issues which are referred to the larger Bench. 6. We direct the President of the Tribunal to c....