Calcutta HC voids CESTAT order; case reopened for reconsideration pending SC judgment on unresolved legal questions.

The HC of Calcutta set aside the CESTAT Kolkata's order that favored the respondent/assessee, restoring the appeal for reconsideration post the SC's decision. The substantial questions of law remain unresolved, pending the SC's judgment, which had previously stayed the Gujarat HC's decision influencing the Tribunal's ruling.

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The appeal by the revenue under Section 35G of the Central Excise Act was filed against the order of the Customs, Excise and Service Tax Appellate Tribunal, Kolkata. The Tribunal had allowed the appeal of the respondent/assessee based on the decision of the High Court of Gujarat and the Calcutta High Court. The Supreme Court had stayed the judgment of the High Court of Gujarat. The High Court of Calcutta set aside the Tribunal's order and restored the appeal to be decided after the Supreme Court's judgment. The substantial questions of law raised were left open.

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