2017 (3) TMI 1736

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...., Advocate, for the Respondent. ORDER Heard Mr. J. Sahoo, Learned Sr. Advocate for the petitioner and Mr. Ch. S. Mishra, Learned Sr. Standing Counsel for the Central Excise, Customs and Service Tax Department. 2. The petitioner being aggrieved by an order of adjudication dated 26-9-2014 passed by the Joint Commissioner of Central Excise, filed a statutory first appeal before the Comm....

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....er for hearing. 4. Mr. Sahoo, Learned Sr. Advocate for the petitioner submits that since the adjudicatory order itself gave rise to two appeals, one at the behest of the petitioner and the other at the behest of the revenue, it would have been appropriate for the appellate authority to deal with both the challenges simultaneously since the possibility of different orders being passed and c....

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....als should be reheard by the Tribunal and counsel for both parties fairly agreed that it should be done. We accordingly allow this appeal, set aside the order of the High Court as also the two separate orders of the Tribunal by consent of parties and direct that appeal No. 1366 of 1980 filed by the assessee and Appeal No. 541 of 1981 filed by the Commissioner relating to the year 1978-79 shall be ....

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....he parties in the connected appeals and after affording the parties a fresh opportunity of hearing pass a common order disposing of both the appeals as referred to hereinabove. 6. We may also observe herein that the present case may not be a singular case where such problems are arising. Therefore, we call upon the appellate authority to cross check the appeals that are filed against a com....