MIRA SILK MILLS Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) VIDE Order dated 22 -8 -2002 the Division Bench of the West Regional Bench of the Tribunal has referred the following questions for being considered by the Larger Bench of more than 5 Members : -

(2.) AS far as questions 1 and 2 referred above, we find that the issue has been already considered by the Larger Bench in 2000 (122) E.L.T. 282 -

(3.) REGARDING question (iii) referred we hold that in the normal circumstances if there is conflict between law laid down by a High Court and the ratio of the decision of the Tribunal, whether it is a Larger Bench or not, the High Court decision will prevail over the Tribunal decision. As in the present case, if the Tribunal decision is based on the ratio of the Supreme Court decision then it is really a conflict between a decision of the Apex Court that of the High Court and naturally the decision of the Apex Court will prevail in view of the provisions of Article 141 of the Constitution.