https://www.taxtmi.com/caselaws?id=274683 The Tribunal administratively closed the appeal file for statistical purposes because the substantive dispute on eligibility of bought-out goods under Notification No. 22/2003 was already pending before the Madras High Court with an interim stay. The closure did not decide the merits, and the appeal, along with any interim or stay orders, continued to remain in force. The parties were permitted to seek reopening of the matter after disposal by the High Court or on any change in circumstances, reflecting the Tribunal's discretion to clear old pending cases ahead of the GST transition. en-us Mon, 25 Sep 2017 00:00:00 +0530 Wed, 29 Aug 2018 06:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274683 The Tribunal administratively closed the appeal file for statistical purposes because the substantive dispute on eligibility of bought-out goods under Notification No. 22/2003 was already pending before the Madras High Court with an interim stay. The closure did not decide the merits, and the appeal, along with any interim or stay orders, continued to remain in force. The parties were permitted to seek reopening of the matter after disposal by the High Court or on any change in circumstances, reflecting the Tribunal's discretion to clear old pending cases ahead of the GST transition. Case-Laws Central Excise Mon, 25 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274683