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G.A.BRAHMA DEVA, G.R.SHARMA, S.S.KANG, A.C.C.UNNI, S.S.SEKHON
Collector of Central Excise, Vadodara – Appellant
Versus
Asia Brown Boveri Ltd. – Respondent


Advocates Appeared:
M.C. Sharma,V. Laxmikumaran

ORDER

Per A.C.C. Unni :

This matter has come up before this Larger Bench on the basis of order dt. 29.10.99 passed by a single Member Bench of the Tribunal (WRB) in Appeal No. E/ 3173/99-NB in the case of Commissioner of Central Excise, Vadodara vs. M/s. Asia Brown Boveri Ltd.

2. Single Member in Para 3 of the aforesaid order had observed: "The ld.

Single Member in the said judgment allowed the case of the Department. There is conflict of decisions between the order in the appellant's case and the case of Chandigarh Bottling Company. It is to be mentioned here that in the Chandigarh Bottling Company case, the judgment of the appellant company was not cited. In the judgment of the appellant's case, the very ground of distinguishing each other has been referred to in Para 4 thereof. There is a divergence of opinion between two Members. Therefore the matter is placed before the President for constituting Larger Bench to look into the correctness of the judgments".

3. We have heard Shri M.C. Sharma, ld. CDR for the Revenue and Shri V. Laxmikumaran, ld. Advocate who addressed the Bench as an intervener to assist the Bench in the matter.

4. Ld. CDR explained the facts of the case leading to th

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