2024 (9) TMI 1412

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.... And Hon'ble Mr. Justice K.K. Ramakrishnan For the Appellant in all C.M.As' : Mr. Hari Radhakrishnan For the Respondent in all C.M.As' : Mr. Dilip Kumar Standing Counsel for Mr. R. Nandakumar, Senior Standing Counsel COMMON JUDGMENT P. VELMURUGAN, J. These Civil Miscellaneous Appeals are filed seeking to set aside the impugned Misc. Order No. 40546/2017, dated 13.10.2017 passed in E/ROM/4....

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....dated 26.9.2016, on the application for condonation of delay, notice has been issued to the assessee. Since the matter is pending before the Apex Court, we are of the considered view that the applicdation for rectification of mistake before the Tribunal does not merit consideration.'' 4. Now the learned counsel for the appellant would submit that the respondent/Department has given a letter, date....

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....e learned counsel for the respondent would submit that the subject-matter of the appeals pending on the file of Honourable Supreme Court is nothing to do with the present Civil Miscellaneous Appeals. 6. The subject-matter of the appeals are not challenged as abundant items of the appellant. Therefore the respondent can independently proceed with the same and the respondent/Department challenge th....

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....le Supreme Court and therefore, the same is under challenge by way of these Civil Miscellaneous Appeals and since the Tribunal while disposing the application for rectification stating nothing about the merits or entitlement or as to whether any mistake committed and it had simply referred to about the pending of the appeal before the Honourable Supreme Court. 7. Therefore, in these circumstances....