2024 (6) TMI 992

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....e Respondent : Mr. Rajarshi Chatterjee, Adv. Mrs. Sumana Sahani, Adv. ORDER The Court : This appeal filed by the revenue under Section 35G of the Central Excise Act, 1944 is directed against the order passed under Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata (Tribunal) in Excise Appeal No. 558 of 2010 dated 29.5.2023. 2. The revenue has raised the follow....

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....ment of the Hon'ble High Court is in Jeopardy and subject matter of his unless determined by the last court, cannot be said to have attained finality in view of the settled principles of law as held by the Hon'ble Apex Court? d) Whether the Learned Tribunal erred in law in not holding that statute of the issue for the relevant period is still in vogue as the order of different High Court....

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.... the case of Union of India Vs. Indsur Global Ltd. The matter is now pending before the Hon'ble Supreme Court. Therefore, in our view, the best course open would be for the Tribunal to wait for the decision of the Hon'ble Supreme Court and then take a decision in the matter. 5. For the above reasons, the appeal is allowed. The order passed by the learned Tribunal is set aside and the appeal is re....