2014 (6) TMI 194

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....mas Mathew Nellimoottil ORDER Petitioners challenge Ext.P4 order in so far as the same came to be disposed of when similar appeals were pending before the Division Bench. Appeal Nos.C/22/2008-SM and C/23/2008-SM were pending before the Customs, Excise & Service Tax Appellate Tribunal which was arising out of the order in Original No.03/2007 dated 09/05/2007 of the Commissioner, Customs (Prev....

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....ench as the appeals pending before the Division Bench had also arisen out of the order in Original No.03/07 dated 09/05/2007. In the aforesaid circumstances, the petitioners seek for appropriate directions to recall Ext.P4 order and for a direction to consider the same along with Appeal Nos. C/388/2007, C/389/2007 and C/390/2007. 3. Learned Standing Counsel appearing on behalf of the department....

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.... where the appeals filed by the Revenue as well as the petitioners ought to have been heard and decided together especially on account of the fact that the appeals had arisen from a common order. When it was brought to the notice of the Single Member of the Tribunal that the appeals were pending before the Division Bench, the said authority ought to have refrained from passing an order on merits. ....