2025 (6) TMI 2067 - AT - Central Excise

Hearing deferred and appeals remanded for re-listing pending outcome of related stayed higher forum decision

CESTAT New Delhi - AT deferred hearing and remanded the appeals to registry for listing after the Supreme Court decides a related stayed matter. The bench ... Inordinate delay in passing the impugned order - reliance placed upon the case of M/S. KOPERTEK METALS PVT. LTD. VERSUS COMMISSIONER OF CGST (WEST) NEW DELHI [2024 (12) TMI 269 - CESTAT NEW DELHI] - HELD THAT:- It is found that the appellants have contested that in light of the decision M/s. Kopertek Metals Pvt Ltd, the impugned order is lawless in the eyes of law but the said order has been stayed by the Hon’ble Apex Court in the case of Union of India & Ors. Vs. GMR Airport Infrastructure Ltd. [2025 (5) TMI 320 - SC ORDER], ordered as, it is only said that if any matter come up for hearing before the Tribunal or any of the High Courts on the subject in question the hearing may be deferred till we take an appropriate call in the matter. Following the directions of the Hon’ble Apex Court, the hearing in the matter is deferred and therefore, these matters are sent back to the registry which are to be listed after the decision of the Hon’ble Apex Court in the case of GMR Airport Infrastructure Ltd. Appeal allowed by way of remand. Show cause notice dated 25.11.2008 related to the period November 2003-November 2006; impugned adjudication order dated 21.06.2019. Appellants contended an 'inordinate delay' in passing the impugned order and relied on this Tribunal's decision in M/s. Kopertek Metals Pvt Ltd v. Commissioner of CGST (Final Order No. 59511-59720/2024 dated 25.11.2024) to challenge legality of the order. The Tribunal observed that the Kopertek Metals decision has been stayed by the Hon'ble Apex Court in Union of India & Ors. v. GMR Airport Infrastructure Ltd. (Special Writ Petition No. 5392/2025 dated 02.05.2025), which directed: 'we may only say that if any matter come up for hearing before the Tribunal or any of the High Courts on the subject in question the hearing may be deferred till we take an appropriate call in the matter.' Following that direction, the Tribunal deferred hearing and remitted the matters to the registry to be listed only after the Apex Court takes a decision in the GMR matter. Order pronounced on 05.06.2025.