EICHER MOTORS LTD Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) BY Final Order No. M -337/CAL/95, dated 30 -5 -1995, a two Member Bench of the Eastern Regional Bench (ERB) of this Tribunal proposed reference to a Larger Bench of the Tribunal, the question presently raised before us. In the said case the Bench took a contrary view to the view taken by a two Member Co -ordinate Bench of the Southern Regional Bench (SRB) of the Tribunal in M.I. Metal Sections (P) Ltd. v. C.C.E. reported in 1994 (74) E.L.T. 869. Pursuant thereto by administrative order dated 26 -10 -1999, the Hon'ble President has directed hearing of the said matter by a Larger Bench as presently constituted.

(2.) THE matter was listed for hearing before this Larger Bench on 1 -11 -1999 after notices were issued to M/s. Alliance Mills (Lessees) Ltd. (appellant in the appeal heard by the ERB) and to M/s. Eicher Motors Ltd., Pithampur, Distt. Dhar (M.P.) in whose Appeal [No. E/1291/95 -NB (DB)] also a similar issue had arisen. These two matters were therefore taken up together for disposal.

(3.) NONE appeared for M/s. Alliance Mills (Lessees) Ltd. despite notice issued to them on 1 -10 -1999. M/s. Eicher Motors Ltd. were represented by Shri S. Madhavan, ld. Chartered Accountant. The Department was represented by Shri Sanjiv Srivastava, JDR.