2019 (2) TMI 1785

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....BLE MR.JUSTICE T.S.SIVAGNANAM AND THE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN For Appellant: Mr. T. Pramodkumar Chopda For 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 Custo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt case" 3.Heard Mr.T.Pramodkumar Chopda, learned counsel for the appellant; and 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 pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat 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 deci....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f both sides that the matter has reached the jurisdictional High Court at Ahmedabad in 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 Tribun....