TaxTMI 
TaxTMI 
2023 (4) TMI 918
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....or Graders, Tippers and Dumpers are automobiles? (ii) Whether the appellate tribunal is right in holding that the provisions of section 2(f)(iii) of the Act are applicable to the imported parts ? (iii) Whether the purported findings of the appellate tribunal that the appellant was labeling or relabeling the parts, components and assembly of Hydraulic Excavators, Dozer, Wheel Loaders, Motor Graders, Tippers and Dumpers is perverse and based on no material ? (iv) Whether provisions of section 2(f)(ii) are applicable to unpacked parts and components of earth moving equipment like Hydraulic Excavators, Dozer, Wheel Loaders, Motor Graders, Dumpers and Tippers ?" 3. The appellant has challenged the judgment and order passed by the Cust....
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....ues involved in the present Appeals, to the larger Bench and therefore, the issues involved in the case of the very assessee, namely, JCB India Limited are at large to be considered and decided by the larger Bench of the Tribunal, we deem it appropriate to remand the matter to the learned Tribunal to decide the present Appeals along with Excise Nos. E/791-793/2012 and the issues be resolved, decided and disposed of by the larger Bench of the Tribunal, as ordered by the Chandigarh Bench Tribunal in the order dated 01.08.2016. 5. In view of the above, without further entering into the merits of the case and/or expressing anything on merits in favour of either parties, we set aside the impugned judgment and order passed by the Mumbai Bench ....
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....xcise and Service Tax Appellate Tribunal. He submits that in the present Appeal an order is passed by the Tribunal which is based on the case of JCB India Ltd. which has now been considered afresh by the Special Bench and that if the impugned order is set aside and the matter is remained to be heard along with the case of JCB India Ltd. by the Special Bench, then the Appellant would gave an opportunity to address the Special Bench as far as the present case is concerned. 2. The learned AGP seeks time. Stand over to 6 April 2023" 7. Learned AGP submits that instructions have been received that appropriate orders may be passed considering the order passed by the Hon'ble Supreme Court. 8. In view of this position and the fact that the im....