2024 (7) TMI 1356

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....lant : Mr. Tapan Bhanja, Adv. For the Respondent : None ORDER This appeal by the revenue filed under Section 35G of the Central Excise Act, 1944 (the Act) is directed against the order dated 27.04.2023 passed by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata in Excise Appeal No. 683 of 2011. The revenue has suggested the following substantial questions of law for consider....

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....he Hon'ble Supreme Court is binding upon the Learned Tribunal or not ? We have heard the learned Counsel for the appellant. The two notices sent to the respondent are returned. This appeal filed by the department under Section 130 of the Customs Act, 1962 is directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata (Tribunal) da....

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....he High Court of Gujarat in the case of Indsur Global (supra). When similar appeal came up before this Court on earlier occasion, the Court has set aside the order of the learned Tribunal and remanded the matter back to the Tribunal to be kept pending before the Tribunal to be taken up for decision after the judgment is rendered by the Hon'ble Supreme Court. We refer to the order in the case of Co....