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High Court sets aside Tribunal's order due to prior judgment, disposing of appeals with no costs The High Court of Madras allowed the appeals challenging the Tribunal's order dated 08.11.2016, setting it aside due to a previous judgment in a related ...
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Provisions expressly mentioned in the judgment/order text.
High Court sets aside Tribunal's order due to prior judgment, disposing of appeals with no costs
The High Court of Madras allowed the appeals challenging the Tribunal's order dated 08.11.2016, setting it aside due to a previous judgment in a related case. The subsequent order was deemed ineffective, leading to the disposal of the appeals with no costs awarded.
Issues: Appeals against Tribunal's order dated 08.11.2016, absence of two appeals in cause list, dismissal of rectification application by Tribunal, necessity to challenge the said order, judgment dated 10.04.2017 in C.M.A.No.860 of 2017, setting aside the impugned judgment dated 08.11.2016, rendering subsequent order inefficacious, disposal of appeals with no order as to costs.
The judgment delivered by the High Court of Madras pertains to appeals challenging the common judgment and order of the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal) dated 08.11.2016. It was observed that, apart from one appeal, the other two appeals were not listed in the cause list. The counsel for the Revenue confirmed that all three appeals contested the same order of the Tribunal. The appellant had also filed a rectification application with the Tribunal, which was rejected on 21.2.2017. The Court noted that the said order should have been challenged as well. However, considering that the issues from the main order dated 08.11.2016 were already decided against the Revenue in a previous judgment dated 10.04.2017 in C.M.A.No.860 of 2017, titled Commissioner of Service Tax-III v. Customs, Excise and Service Tax Appellate Tribunal and another, the Court decided to allow the appeals and set aside the impugned judgment dated 08.11.2016.
The Court emphasized that since the main order had been overturned, the subsequent order had become ineffective. Consequently, the captioned appeals were disposed of accordingly. It was further mentioned that there would be no order regarding costs in this matter. The judgment was delivered by Rajiv Shakdher, J., and R. Suresh Kumar, J., with Mr. K. Jayachandran representing the Appellant and Mr. A.P. Srinivas representing the Respondents.
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