2021 (7) TMI 648

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....respondent nos. 1 to 4. PC : 1. An order in Appeal No. NA/GST/A-III/MUM/16/2021-22 dated May 10, 2021 is the subject matter of challenge in this writ petition. 2. The sole ground on which challenge is laid by Mr. Paranjape, learned advocate for the petitioner to such appellate order is that the Appellate Authority, i.e., Commissioner (Appeals-III), GST & CX, Mumbai felt not to be bound by the d....

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....2018 of the Customs, Excise and Service Tax Appellate Tribunal stood dismissed. According to him, this is sufficient reason for setting aside the impugned appellate order. 3. Mr. Jetly, learned senior advocate appearing for the respondents, does not dispute that the decision of the Customs, Excise and Service Tax Appellate Tribunal dated April 12, 2018 has since attained finality with the dismiss....

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....and enures to the benefit of the petitioner, the Commissioner (Appeals-III) shall be at liberty to pass an appropriate order reversing his earlier decision which is impugned before us. However, if even after consideration of the decision in ICS Foods Pvt. Ltd. (supra) there is no change in the final outcome, the Commissioner shall be at liberty to pass a fresh order, whereafter the petitioner may ....