Venkateshwara Hatcheries Private ... vs The Commissioner Of Central Excise, ... on 28 August, 2023
18.4 In N.P. Earth (Supra) a Division Bench of this Court
held that same bench of the CESTAT having taken a contrary
view on same issue thus shows non-application of mind. In
such circumstances the order of the Tribunal was set aside
with a direction to decide the proceedings afresh. Paragraphs
9 to 12 of the Judgment read as under:-