2020 (8) TMI 292

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....EVAN J. NEERALAGI, ADVOCATE)   RESPONDENT (BY SRI: V. RAGHURAMAN, ADVOCATE)   JUDGMENT ARAVIND KUMAR J, These two appeals are preferred by the Commissioner of Central Excise under Section 35G of Central Excise Act, 1944, questioning the correctness and legality of Final Order No.22432 of 2017 dated 12.10.2017 and Final Order No.21720 of 2017 dated 25.07.2017 passed by CESTAT, respec....

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....als is now pending before the Hon'ble Apex Court. 3. Be that as it may. Department of Revenue through Central Board of Indirect Taxes and Customs (Judicial Cell), in exercise of power vested in Section 35R of Central Excise Act, 1944, has issued departmental instructions for withdrawal of appeals pending before judicial forums subject to the condition as specified in the said instructions, namely....

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....ability of present appeals. It reads thus: "2. This instruction applies only to legacy issues i.e., matters relating to Central Excise and Service Tax, and will apply to pending cases as well" (Emphasis supplied by us) He would also contend that exception culled out in Notification would empower the Revenue to prosecute these appeals. 5. However, we are not agreeable to the said proposition, ....