2018 (2) TMI 1496

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....>Central Excise<br>R.K. DESHPANDE AND M.G. GIRATKAR, JJ. Mr. S.N. Bhattad, Advocate for the Appellant. Mr. S.N. Kapur, Advocate for the Respondent. ORAL JUDGMENT (Per R.K.Deshpande, J) : 1. The appeals are admitted and heard finally with the consent of the learned Counsels appearing for the parties. &nbsp; 2. The challenge in these appeals is to the common order dated 7th April, 201....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....udicating Authority. 3. On 30.11.2017, this Court has passed the following order : "Heard the learned counsel for the appellant. The learned counsel submitted that before the Tribunal, there were two issues for consideration. Out of these two issues, the issue of Cargo Handling Services was before the Tribunal in the matter of M/s Shreem Coal Carriers Pvt. Ltd. vs. Commissioner of Central....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rs remanded back to CESTAT Larger Bench are still pending for consideration and decision. Thus the submission is the order of the Tribunal is unsustainable. Considering the issue involved in the present appeal, issue notice to the respondents, returnable after six weeks. Notice to mention that the appeal may be heard and decided finally at the stage of admission itself on the next date, if c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oal in all these cases is not covered by the Cargo Handling Services. We are, therefore, of the view that the issue pending for decision of the Larger Bench is involved in all these appeals and the Tribunal, therefore, could not have remanded the matter back to the Adjudicating Authority, but should have waited for decision of the Larger Bench. The order impugned cannot, therefore, be sustained an....