2018 (12) TMI 938

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant   Mr. Pradeep S. Jetly a/w Mr. J.B. Mishra for the Respondent P.C.: 1. This appeal under Section 35G of the Central Excise Act, 1944 ("the Act" for short) challenges the order dated 17.4.2017 passed by the Customs, Excise & Service Tax Appellate Tribunal ("the Tribunal" for short). 2. The appellant has urged following questions of law for our consideration:- "Whether in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urt in its own case reported in Commissioner of Central Excise, Mumbai - III Vs. CEAT Ltd 2013(298) E.L.T. 525 (Bom.), yet the impugned order of the Tribunal has restored / remanded the issue to the adjudicating authority. This only to await the outcome of the SLP filed by the Revenue challenging the order of this Court in CEAT Ltd (supra). Besides, the impugned order of the Tribunal also prohibit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....order, there is no further enquiry to be done. Nevertheless, the Tribunal by remanding the matter to the adjudicating authority even though it stands concluded by the decision of this Court and directing the appellant not to utilize the un-utilize credit till the outcome of the SLP filed from the order of CEAT Ltd (supra) is decided by the Supreme Court is a direction without jurisdiction. In fact....