AMISS ENGINEERS Vs. CCE, MADRAS

JUDGEMENT

(1.) THIS appeal arises from Order -in -Appeal No.209/92 (M) dated 21.9.92 passed by Commissioner of Central Excise (Appeals), Madras. Ld. Commissioner had followed her own earlier judgment rendered in Order -in -Appeal No.63/92 dated 23.4.92 and Order -in -Appeal No.123/91 (M) dated 30.8.91. She had given precedence in following the ratio of the Tribunal's judgement rendered in the case of East India Pharmaceuticals [1991 (54) ELT 355] as against the judgment rendered by the Tribunal in the case of CCE Vs. Wipro [1988 (33) ELT 172] and that of CCE Vs. Sarvaraya Sugar Bottling Unit [1992 (59) ELT 125]. The matter had come up for hearing and this bench had referred the matter to Larger Bench to be constituted at New Delhi. The Hon'le President constituted the Larger Bench and directed all similar matters to be decided. The Larger Bench decided the issue finally in Order No.970 -988/98 -LB (DB) dated 17.11.98 deciding the issue against the appellants. The Delhi bench has referred back the file to this bench to pass the final order in terms of the 5 -Member bench order which has already decided the case. The issue deciding the case is appearing in para 10 and 11 which is reproduced herein below: -

(2.) BOTH sides contend that the file was referred to Larger Bench and the Matter has already been disposed of by the Larger Bench and only a Final order is required to be passed.

(3.) WE have considered the issue. We notice that this matter was referred to Larger Bench and the Larger Bench took up all the issues in this case and decided the matter by Final Order No.970 -988/98(LB) (DB) dated 17.11.98. The issue pertaining to this appeal is covered by para 10 and 11 which are already extracted above. In view of the matter having been decided against the appellants by the Larger Bench judgment, the impugned order is confirmed and the appeal is dismissed.