1992 (6) TMI 41

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....e learned Joint C.D.R., Shri K.K. Bhatia, raised a preliminary objection that the present Larger Bench had not been properly constituted by the Hon'ble President of Tribunal for the following reasons: "(1) that both the learned members comprising the Referring Bench have recorded their final opinion to the effect that 'Following the ratio of the Supreme Court ruling and also that of the Tribunal, we hold that ramming mass is an input used in relation to the manufacture of end-product and accordingly, eligible for Modvat Credit'. (Page 11). This considered opinion, according to the learned Jt. CDR, is final in nature since, according to him, it has been given on merits, after due consideration of the submissions made before the Bench by b....

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.... (8) The consideration of the matter afresh by the Hon'ble five Member Larger Bench tantamounts to review of order No. 73-74/1992-NRB passed by the Hon'ble North Regional Bench as also those given by other Benches earlier. It would, therefore, be desirable in the interest of .examining the issue totally afresh, that the issue be considered by the Larger Bench of five members who have not dwelt on the subject earlier." On being repeatedly asked by the Bench as to whether he is challenging the legality of the constitution of the present Bench, Shri Bhatia, learned Jt. CDR submitted that he is not challenging the legality of the constitution of the present Bench and what he is challenging is its composition on the ground of propriety. 2....