Tribunal dismisses Revenue's appeals after Apex Court review petition dismissal. The tribunal found the Revenue's appeals unsustainable as the review petition in the Apex Court was dismissed, following a similar precedent in a related ...
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Tribunal dismisses Revenue's appeals after Apex Court review petition dismissal.
The tribunal found the Revenue's appeals unsustainable as the review petition in the Apex Court was dismissed, following a similar precedent in a related case. Consequently, the appeals were dismissed, and stay applications were disposed of.
Issues: Revenue's appeal against OIA, reliance on Supreme Court order, dismissal of review petition, sustainability of appeals, dismissal of appeals by the tribunal.
Analysis: 1. The Revenue filed appeals against the Order-In-Original (OIA) dated 29.10.2015 and 14.01.2016. The First Appellate Authority had allowed the appeals based on the Hon'ble Apex Court's order in SRF Ltd. vs. Comm. Of Customs, Chennai [2015(318) E.L.T. 607(S.C)]. The Revenue had filed a review application in the Supreme Court against the said order, which was pending.
2. The Advocate for the respondents argued that the Hon'ble Apex Court, by an order dated 15.07.2016, dismissed the Revenue's Review Petition No.2441/2015 in Civil Appeal No.1623/2009 in the case of M/s. SRF Ltd. The Advocate also relied on the case law of M/s. Chemsilk Commerce Pvt. Ltd., Shri Aditya Sarda vs. CC(Port), KOL [2015(12)TMI 1000-CESTAT Kolkata], where similar benefit was extended to the appellant.
3. After considering the arguments from both sides and examining the case records, the tribunal observed that the only ground for the Revenue's appeal was the pending review petition in the Apex Court in the case of M/s. SRF Ltd. Since the review petition was dismissed by the Apex Court on 15.07.2016, the appeals filed by the Revenue were deemed unsustainable. The tribunal also noted that a similar issue had been decided by the bench in the case of M/s. Chemsilk Commerce Pvt. Ltd., Shri Aditya Sarda vs. CC (Port), Kolkata. Consequently, the appeals filed by the Revenue were dismissed, and the stay applications were disposed of.
4. The tribunal pronounced the operative portion of the order in the open court, bringing the matter to a close.
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