CESTAT bench must follow decision of coordinate bench

We have also observed that in the earlier proceedings in this case the matter was heard by the division bench of this Tribunal. After hearing of the matter, a difference of opinion arose between the Members and the matter was referred to the third member of this Tribunal and thereafter a majority decision has been passed by the Tribunal i.e. 2:1.

In these circumstances, we do not find the matter can be referred to the larger bench and following the judicial discipline as discussed above and as held by the Apex Court as well as

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