2025 (11) TMI 542

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....lant; and Mr. Navendu Kumar, learned counsel for the respondent. 2. The present Memorandum of Appeal has been preferred against Final Order No. 77792/2017 dated 10.11.2017, passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata (hereinafter referred to as 'the Tribunal'), in Customs Appeal No. 71432 of 2013. By this order, the Tribunal set aside the order-in-original dated 18.01.2012, passed by the appellant in O/o No. 01-CUS/CC/DRI/12. 3. Learned Sr. Counsel for the appellant submits that vide order dated 10.11.2017, the Customs, Excise & Service Tax Appellate Tribunal remanded the matter for fresh adjudication by setting aside the order dated 18.01.2012 passed in Adjudication Order No. 01-CUS/....

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....of Section 28 read with other relevant provisions of the Customs Act, 1962. In this regard, the learned counsel for the respondent supports the contention of the learned Sr. Counsel for the appellant that the Appellate Tribunal may be directed to pass a fresh order in light of the judgment of the Hon'ble Supreme Court in Canon India Private Limited (supra). 5. After hearing the parties and upon perusal of the judgment of the Hon'ble Supreme Court rendered in the case of Canon India Private Limited (supra), it is observed that paragraphs 183.6, 184, 185, 186, and 187 lay down the ratio decidendi of the judgment. The relevant portions of the said judgment are reproduced hereinbelow: "183.6. Subject to the observations made in this....

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....ground of maintainability due to lack of jurisdiction of the proper officer to issue show-cause notices, the respective High Court shall grant eight weeks' time to the respective assessee to prefer appropriate appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). (d) Where the writ petitions have been disposed of by the High Court and appeals have been preferred against them which are pending before this Court, they shall be disposed of in accordance with this decision and this Court shall grant eight weeks' time to the respective assessee to prefer appropriate appeals before CESTAT. (e) Where the orders of CESTAT have been challenged before this Court or the respective High Court on the gr....

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....al validity of Section 97 of the Finance Act, 2022. 186. The Registry shall take steps to list the connected civil appeals and writ petitions before the appropriate Bench and they shall be disposed of in terms of the observations made in this judgment. 187. The review petitions are accordingly disposed of." 6. It is categorically indicated in paragraph 183.6(e) of the said judgement that: "(e) Where the orders of CESTAT have been challenged before this Court or the respective High Court on the ground of maintainability due to lack of jurisdiction of the proper officer to issue show-cause notices, this Court or the respective High Court shall dispose of such appeals or writ petitions in accordance with the rulin....