JCB India Ltd. Vs Commissioner of Central Excise (Supreme Court of India)
Summary: The Supreme Court, in JCB India Ltd. Vs Commissioner of Central Excise, Pune-I, Civil Appeal No. 5764 of 2014, considered an appeal against the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai order dated 08.11.2013 in Appeal No. E/173/11. The assessee pointed out that the Chandigarh Bench of the Tribunal had subsequently doubted the Mumbai Bench decision and, by order dated 01.08.2016 in Excise Appeal Nos. E/791-793 of 2012, had directed that specified issues be placed before a larger Bench. The Supreme Court noted the conflict between the Bombay and Chandigarh Benches and that the issues involved in the assessee’s appeals were already before the larger Bench process. It therefore considered it appropriate to remand the matter to the Tribunal for being heard along with Excise Appeal Nos. E/791-793/2012 and Appeal Nos. E/1161/2011 and E/2968/2011. The Court set aside the impugned Mumbai Bench order without entering into the merits or expressing anything in favour of either party, directed the President of the Tribunal to constitute the larger Bench within four weeks from receipt of the order, and directed the issues to be finally decided preferably within six months from constitution of the larger Bench. The appeal was disposed of with no costs and pending applications, if any, were also disposed of.
