NESTLE (I) LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS reference was necessitated in the light of the difference of views expressed by the Tribunal in the case of Arti Paints and Chemicals Industries v. C.C.E., Bombay - 1984 (15) E.L.T. 206 and Dalmia Industries Ltd. v. C.C.E., Jaipur - 1995 (79) E.L.T. 120.

(2.) LEARNED Counsel for the appellants points out that the decision of Dalmia Industries Ltd. reported in 1995 (79) E.L.T. 120 was later recalled on an ROM filed by the appellants and the appeal of the assessee was allowed in Dalmia Industries Ltd. which decision is reported as Dalmia Industries v. C.C.E., Jaipur [1997 (19) RLT 506].

(3.) IN view of the above there was no conflict between two decisions of the Tribunal, which would require consideration of the issue by a Larger Bench. Apparently, the decision of Dalmia Industries Ltd. after the ROM was allowed was not brought to the notice of the Bench which referred the matter for consideration of a Larger Bench.