CESTAT appeals remanded for further consideration, parties agree to set aside orders

The appeals challenging the Final Orders of the CESTAT, Chennai, regarding closing cases for statistics and conformity with legal provisions were remanded to CESTAT, Madras. Both parties agreed to set aside the impugned orders, leading to the matters being remitted for further consideration based on Tribunal/High Court decisions or keeping the appeals pending. The Civil Miscellaneous Appeals were disposed of without costs, emphasizing the need to address old cases before significant transitions like the GST implementation.

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Issues:
1. Appeal against the Final Order No.42223 of 2017 regarding substantial questions of law on closing a case for statistics and conformity with legal provisions.
2. Appeal against the Final Order No.41232 of 2017 regarding substantial questions of law on closing a case for statistics and conformity with legal provisions.

Analysis of the Judgment:

Issue 1: Appeal against Final Order No.42223 of 2017
The appeal raised substantial questions of law regarding the correctness of closing a case for statistics by the Hon'ble CESTAT, Chennai. The appellant questioned the decision in light of the approval by the Apex Court in a related case. The Hon'ble CESTAT's decision was also challenged for not being in conformity with the provisions of Section 35 C of the Central Excise Act, 1944 and against the principles laid down by the Hon'ble Supreme Court in a specific case. The Tribunal decided to close the case for statistics due to the pendency of the matter before the Hon'ble High Court of Madras and the interim stay granted. The Tribunal emphasized the need to dispose of old cases before the transition to GST. The appeal was closed for statistics, with a provision for reopening based on the High Court's decision or any change in circumstances.

Issue 2: Appeal against Final Order No.41232 of 2017
In this appeal, the substantial questions of law revolved around the correctness of closing a case for statistics by the Hon'ble CESTAT, Chennai. The appellant contested the decision, questioning whether it was in conformity with the provisions of Section 35 C of the Central Excise Act, 1944. The Tribunal's decision to close the case for statistics was based on both parties being allowed to file applications for reopening after certain conditions were met. The Tribunal's approach was similar to that in the previous case, emphasizing the need to dispose of old cases before significant transitions.

The parties in both appeals agreed to set aside the impugned orders and remand the matters to CESTAT, Madras. The consent of both parties led to the orders being set aside, and the matters were remitted to CESTAT, Madras for further consideration based on the decisions made by the Tribunal/High Court or keeping the appeals pending until the final outcome of the issues raised. Consequently, the Civil Miscellaneous Appeals were disposed of without any costs.

This comprehensive analysis of the judgment highlights the legal intricacies involved in the appeals against the Final Orders of the CESTAT, Chennai, providing a detailed overview of the issues raised and the subsequent decisions made by the Court.

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