Sterlite Industries (P) Ltd. Vs. Commissioner of Central Excise - Court Judgment

Excerpt:
1. vide order no. a/101/wzb/04-cii dated 22.4.04 the issues in this appeal were referred to the larger bench to resolve a dispute in the views between the decisions in the case of jindal polymer 2001 (43) rlt 680 following bajaj tempo and alfa lavan 2001 (132) elt 763 and the larger bench vide order no. a/1787/wzb/2004/ci dated 25.10.2004 answered the questions in favour of the assessee and sent the matter back to this bench to issue the final order.2. since the benefit of the decisions as per the larger bench is to flow to the appellants follow and there is no other issue herein, this appeal is here to be the same allowed with directions to grant the benefit to the assessee in terms of larger bench decision. appeal allowed in above terms.

Judgment:
1. Vide Order No. A/101/WZB/04-CII dated 22.4.04 the issues in this appeal were referred to the Larger Bench to resolve a dispute in the views between the decisions in the case of Jindal Polymer 2001 (43) RLT 680 following Bajaj Tempo and Alfa Lavan 2001 (132) ELT 763 and the Larger Bench vide Order No. A/1787/WZB/2004/CI dated 25.10.2004 answered the questions in favour of the assessee and sent the matter back to this Bench to issue the final order.

2. Since the benefit of the decisions as per the Larger Bench is to flow to the appellants follow and there is no other issue herein, this appeal is here to be the same allowed with directions to grant the benefit to the assessee in terms of Larger Bench decision. Appeal allowed in above terms.