2019 (5) TMI 141

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....ion of law:- "Whether the Hon'ble Tribunal's Final Order is correct in law, when there is no provision under Section 35 C of Central Excise Act, 1944 to close the appeal for statistical purposes without going into merits." 3.Heard Mr.M.Santhanaraman, learned counsel for the appellant and Mrs.P.Jayalakshmi, learned counsel for the respondent. 4.Identical issue was considered by a Division Bench of this Court in the case of The Commissioner of GST & Central Excise And Anr. vs. M/s.Velvette International Pharma Products Ltd., And Anr., in C.M.A.Nos.1093 and 1046 of 2018, dated 20.06.2018 and those appeals were disposed of by setting aside the orders passed by the Tribunal and remanding the matters to the Tribunal with a ....

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....ation or decision, after taking additional evidence, if necessary. 6.The Tribunal noted that the matter was referred to the Larger Bench of the Tribunal. Therefore, one of the 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 two options. Therefore, we would be well justified in interfering with the order passed by the Tribunal. A similar view was taken by a Division Bench ....