2019 (6) TMI 748

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....aw; "1.Whether the CESTAT is correct in closing this case for the purpose of Statistics holding that both sides are at liberty to file application before the Tribunal to re-open the matter as and when the case is disposed of by the High Court or in case of any change of circumstance? 2. Whether the CESTAT is correct in passing an order that is not in consonance/conformity with the provision of Section 35G of the Central Excise Act, 1944?" 3. The Tribunal by the impugned order, closed the proceedings for the purpose of Statistics, however granted liberty to both the parties and to file application before the Tribunal to reopen the matter as and when the case is disposed of by the High Court. 4. Identical orders were tested by us for it....

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.... 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 Larger Bench of the Tribunal at Ahmedabad as reported in 2014-TIOL-2463- CESTAT-AHM and therefore, it has to be closed. 5.We are rather surprised with the reasons assigned by the Tribunal to close the proceedings. In fact, in terms of Section 35-C (1) of the Act, the Appellate Tribunal may, after giving parties to the appeal an opportunity of being heard, pass such orders confirming, modifying or annulling the decision or order appealed against. The Tribunal may also refer the case back ....