LAWS(CE)-2009-11-77

CCE Vs. BHUWALKA STEEL INDUSTRIES LTD.

Decided On November 12, 2009
CCE Appellant
V/S
BHUWALKA STEEL INDUSTRIES LTD. Respondents

JUDGEMENT

(1.) HEARD both sides.

(2.) THIS matter was initially heard by the Single Member Bench on 19.9.2008 when the learned Single Member noted the conflicting decisions of the Tribunal on the issue vide his Misc. Order No. 389/2008 dated 19.9.2008. The relevant extract of the learned Single Member's order is reproduced below:

(3.) THE Division Bench heard the matter on 21.1.2009 and after noting the conflicting decisions of the Tribunal as observed by the learned Single Member Bench, referred the matter to be resolved by a larger Bench vide Misc. Order No. 45/2009 dated 21.1.2009.