TaxTMI 
TaxTMI 
2015 (8) TMI 939
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....rdance with law by the Customs, Excise and Service Tax Appellate Tribunal, West zonal Bench, Mumbai (CESTAT). This Writ Petition narrates the circumstances in which the Revenue has made this somewhat unusual request. 2. The show cause notices and which have been issued to the parties whose names are enlisted at page 8 of the paper book were adjudicated and the order-in-original dated 11.3.2005 was passed by the Commissioner of Customs, CSI Airport, Mumbai confirming the re-determined value, confiscating the rough diamonds absolutely and imposing penalties. 3. Being aggrieved by the order passed on 11.3.2005, the Assessees / Importers filed appeals before the CESTAT. The CESTAT while deciding the stay applications took the appeals themselv....
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....6.8.2013. 7. As was expected, even when these applications for rectification were placed before the same Bench, the Members thereof differed. The applications were admitted by the Member (Judicial) whereas the the Member (Technical) recorded a separate order. That separate order of the Member (Technical) did not conclude the applications for rectification of mistake. Be that as it may, these rectification applications were pending together with the issue raised thereunder for more than one year. 8. Thereafter, the rectification applications were finally decided on 8.12.2014 but recording a dissent and difference of opinion between two members. 9. Then, this difference of opinion was also marked and referred to same third Member who was t....
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....editiously dispose of the pending cases and appeals which arose out of the orders-in-original initially made in the year 2005 and later on in the year 2008. 15. After hearing both sides and finding that this is one more instance where the Members of Bench have differed and recorded dissenting opinion, thereafter the matter was not pursued and decided in right earnest, that by consent of both sides, we set aside the initial order dated 6.8.2013 passed in the set of nine appeals and which is a common order. We restore each of these appeals to the file of the CESTAT for being decided afresh in accordance with law and after giving an opportunity of being heard in person to all the parties thereto. The Tribunal shall endeavour to dispose of the....