2019 (2) TMI 1615

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....NI SUBBAROYAN For the Appellant : Mr. T.Pramodkumar Chopda For the Respondent : Mr. K.Vaitheeswaran COMMON JUDGMENT (Delivered by T.S. Sivagnanam, J.) These appeals, by the Revenue filed under Section 35-G of the Central Excise Act, 1944 (hereinafter referred to as "the Act") are directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Ch....

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....d Mr.K.Vaitheeswaran, learned counsel for the respondent. 4.The Tribunal by the impugned order did not decide the correctness of the orders passed by the adjudicating authority in Order-in-Original No.4 of 2009, dated 29.01.2009; and Order-in- Original No.14 of 2009, dated 15.05.2009, but observed that the case pertains to the year 2009 and the issue involved in the case is pending before the La....

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....e two options that could have been exercised by the Tribunal is to keep the matter pending before the Tribunal till a decision is arrived at by the Larger Bench. The second option is to remand the matter for de nova consideration to the adjudicating authority and direct the adjudicating authority to await the decision of the Larger Bench. Unfortunately, the Tribunal did not exercise any of these t....

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.... the case of Housing and Urban Development Corporation Ltd. vs. Commissioner [2015 (40) STR J316 9 Guj.] and both parties appear to have agreed that without the final verdict of the jurisdictional High Court, reference to the Larger Bench cannot be decided. Based on such concession, the Larger Bench of the Tribunal disposed of the reference granting liberty to the assessee-appellants to come again....