2021 (7) TMI 1029

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....malatha, for the Respondent. JUDGMENT These appeals have been filed by the Revenue under Section 35G of the Central Excise Act, 1944 challenging the order dated 8-3-2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai ('the Tribunal' for brevity) in Final Order Nos. 430 to 433/2007 [2007 (216) E.L.T. 332 (Tri. - Chen.)]. 2. The appeals were admi....

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....ppan, Learned Counsel appearing for the second respondent. 4. The appeals are of the year 2007 and we find that the order of direction issued by the Tribunal impugned before us has been given effect to and the Department had issued Show Cause Notices to both the companies dated 24-7-2007. 5. Mr. S. Murugappan, Learned Counsel for the second respondent, submitted that one of the assesse....

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....ffording reasonable opportunity to the assessee and take a decision in the matter. Since we are inclined to issue such a direction, the necessity to answer the substantial question of law does not arise in these appeals and therefore, we are inclined to leave the same open for consideration as and when need arises. 7. In the result, the appeals are disposed of, by directing the Commissioner ....