2015 (8) TMI 1066

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Respondent : Ms. P.M. Anuradha, Adv. ORDER Per: R. Periasami Revenue filed these two appeals against the common Order passed by the Commissioner (Appeals) all dated 30.01.2004. As the issue is arising out of a common OIA, both the appeals are taken up together for final disposal. 2. After hearing both sides we find that the Appeal No. E/593/04 is filed against the OIA No. 24/2004 (M-I) & No....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....peal and the Revenue preferred appeal before the Hon'ble Supreme Court. The Civil Appeal No. 3455/04 filed by the Revenue was admitted by the Hon'ble Apex Court (UOI Vs. BOC India Ltd.) and is still pending. On perusal of this Bench Final Order No. 155-157/2007 dated 20.02.2007, we find that OIA No. 17/2004 (M-II), 1/2004 (M-II) (D), 18/2004 (M-II), 19/2004 (M-II) all dated 30.01.2004, were alread....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e reason, a shadow of doubt has been cast on the correctness of the impugned order, wherein the aforesaid decision of the Tribunal's Eastern Bench was blindly followed without any discussion on merits. For this reason, we think, we have no option but to set aside the impugned order and direct learned Commissioner (Appeals) to pass a speaking order on the above valuation issue on merits without ref....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....02.2007 and also considering the Civil Appeal filed by the Revenue against Kolkata Tribunal Bench Order dated 20.01.2004 is admitted by the Apex Court still pending the present appeals whichever left out needs to be remanded to the LAA as all these appeals are arising out of common OIA. Accordingly, we set aside the impugned orders and remand the cases to the Commissioner (Appeals) with a directi....