{"id":11800,"date":"2020-06-08T12:01:06","date_gmt":"2020-06-08T12:01:06","guid":{"rendered":"http:\/\/itatonline.org\/digest\/srd-nutrients-pvt-ltd-v-cce-2018-1-supreme-court-cases-105\/"},"modified":"2020-06-08T12:01:06","modified_gmt":"2020-06-08T12:01:06","slug":"srd-nutrients-pvt-ltd-v-cce-2018-1-supreme-court-cases-105","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/srd-nutrients-pvt-ltd-v-cce-2018-1-supreme-court-cases-105\/","title":{"rendered":"SRD Nutrients Pvt Ltd v. CCE (2018) 1 Supreme Court Cases 105"},"content":{"rendered":"<p>It was observed by the Hon\u2019ble Court that when a view was taken by one bench of the CESTAT Tribunal on one issue then another view or a contrary view cannot be taken by the co-ordinate bench of the CESTAT Tribunal. Judicial discipline warranted reference of the matter to the Larger Bench. In view of the same, the Hon\u2019ble Court held that it is also trite that when two views are possible, one which favours the Assessees has to be adopted.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Constitution of India 1949<br \/>\nArt .141 :Precedent &#8211; Judicial Discipline \u2013 Reference to Larger Bench in case of contradicting views. [ Central Excise Act , 1944 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-11800","post","type-post","status-publish","format-standard","hentry","category-allied-laws"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-34k","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11800","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=11800"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11800\/revisions"}],"predecessor-version":[{"id":11801,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11800\/revisions\/11801"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11800"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11800"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11800"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}