1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.157 OF 2007 The Commissioner of Central Excise (Service Tax)Mumbai. ...Appellant. vs. NRC Ltd. ...Respondent. --- Mr.P.S.Jetaly with R.C.Master, for Appellant. Mr.Prakash Shah i/b. PDS Legal, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 16TH July, 2008. P.C.:- 1. Heard the learned Counsel appearing for both the sides. Apart from the question whether the Tribunal could have, in exercise of its power to 2 rectify an error in the order, reversed its earlier order, the fact remains that the order of the Tribunal which is impugned in the appeal is entirely based on the decision of the larger bench of the Tribunal in the case of “Larsen & Toubro Ltd. Vs. Commissioner of Central Excise, Chennai, 2006(3) S.t.r. 321 (Tri.LB)”. The decision of the larger bench has not been challenged and has been accepted by the department. 2. In our opinion, therefore, as admittedly the order impugned in the appeal is entirely based on the decision of the larger bench which has been accepted by the department, it will not be in the interest of justice to entertain the appeal. The appeal is, therefore, rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.) --- 3