- (1.)There is a conflict of opinion between two Benches of the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal'). In Appeal No. E/394/2001, the Tribunal passed an order on 19th July, 2005 [2006 (197) E.L.T. 341 (Tri.-Mumbai)] holding that the vehicles manufactured by the Assessee falls under Entry 87.02.00 of the Central Excise Tariff Act, 1985 (hereinafter referred to as 'the Act').
(2.)However, in Appeal No. E/2053/2005, decided on 7th December, 2009 [2010 (249) E.L.T. 182 (Tri - Mumbai)], the Tribunal has taken the view that the vehicles manufactured by the Assessee falls under Entry 87.03.00 of the Act.
(3.)Since two Benches of the same strength of Members have taken two conflicting views, we are of the opinion, that judicial discipline requires that instead of disagreeing with the view taken by the First Bench, the appropriate course for the second Bench would have been to refer the matter to a Larger Bench. This is the basic requirement of judicial discipline. Since this has not been done, we set aside both orders and remand both the appeals back to the Tribunal and request its President to constitute a larger Bench of three Members to decide the issue whether the vehicles manufactured by the Assessee falls under Entry 87.02.00 or 87.03.00 of the Act.