High Court quashes CESTAT order, reinstates appeal. Supreme Court directs reconsideration. Central Excise Appeal concluded.

The High Court of Bombay quashed the CESTAT order and reinstated the respondent's appeal in Mumbai. The Supreme Court's directions overturning the Orissa High Court judgment led to the restoration of various CESTAT orders for reconsideration and disposal. The Central Excise Appeal was disposed of without specific cost orders, concluding the legal proceedings.

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Issues involved:
Challenge to order of Customs, Excise & Service Tax Appellate Tribunal based on judgment of Orissa High Court. Setting aside of CESTAT orders based on Orissa High Court judgment. Restoration of appeals before CESTAT at Mumbai in light of Supreme Court directions.

Analysis:
The High Court of Bombay heard a Central Excise Appeal where the appellant-Department challenged a decision of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) based on a judgment from the Orissa High Court. The Hon'ble Supreme Court had allowed an appeal by the assessees and the Department, setting aside the Orissa High Court judgment. The Supreme Court directed CESTAT to constitute a larger Bench promptly for a final decision within a year. Consequently, various CESTAT orders linked to the Orissa High Court judgment were annulled by the Bombay High Court, restoring the appeals for reconsideration and disposal by CESTAT.

The High Court quashed and set aside the impugned order of CESTAT dated 3-9-2014. The respondent's appeal was reinstated before CESTAT at Mumbai, with directions to dispose of the appeal in line with the Supreme Court's decisions that overturned the Orissa High Court judgment in the case that initiated the controversy. The Central Excise Appeal was thus disposed of with no specific order regarding costs, concluding the legal proceedings.

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