2017 (3) TMI 1288

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....ribunal erred in law in disposing the appeal and granting liberty to the Appellant to come again after having final verdict from Hon'ble Supreme Court on the ground that the matter is sub-judice before Hon'ble Supreme Court, when the order dated 09.11.2009 of coordinate bench of Tribunal, Bangalore and order dated 25.07.2011 passed by division bench of this Hon'ble Court, has not been stayed by Hon'ble Supreme Court.? 2. Whether the Tribunal has erred in law in not following the coordinate bench order dated 9.11.2009 of Tribunal, Bangalore in Appellant's case itself, which is based on same facts, same investigation and same evidences and which has not been stayed by Hon'ble Apex Court till date? 3. ....

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....thus upheld the duty liability etc. Being aggrieved by the view taken by the Delhi Bench of the Tribunal to the extent that bench neither distinguished the order of the coordinate Bangalore Bench nor it referred the matter to the larger bench, the appellant approached this Court by means of the Central Excise Appeal No. 34 of 2011 which was decided vide judgment dated 25.7.2011 wherein it was held as below:- "11. We have considered the respectful submissions, and find that there are contrary opinions expressed by the Tribunals on the same facts and evidence, which were placed before them. Even if the CESTAT, New Delhi did not agree with the reasoning given by the CESTAT, Bangalore, in similar proceedings on the same facts, it sh....

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.... Bangalore Bench dated 9.11.2009. Thereupon, the Tribunal has disposed of the appeal leaving it open to the assessee to approach it again after having final verdict from Hon'ble Supreme Court, within the prescribe time, if so advised. We have heard Sri M.P. Devnath alongwith Sri Nishant Mishra, learned counsel for the assessee and Ms. Anjana Singh, learned counsel for the revenue. Since the matter is short, involving issue of non-compliance of earlier directions issued by this Court and since admittedly the Tribunal has not rendered any decision on merits, we have, with consent of parties taken up this appeal for disposal at the fresh stage itself. It has been contended by Sri M.P. Devnath, learned counsel for the assessee that....