2018 (8) TMI 1506 – MADRAS HIGH COURT – 2018 (361) E.L.T. 1005 (Mad.) – Closure of case for statistical purpose – Held that:- Both Mrs.Aparna Nandakumar, learned Senior Standing Counsel for the appellant and Mr.V.Sundareswaran, learned counsel for the appellant, and the learned counsel for the respondents, consented that the orders impugned in both the appeals, be set aside, and matters be remanded to CESTAT, Madras, either to dispose of the appeals filed before the Tribunal, on the basis of the decision made by the Tribunal/High Court, proximate to the case on hand, or to keep the appeals pending, till the final outcome of the issues raised.
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The matters are remitted to CESTAT, Madras – appeal disposed off. – C.M.A. Nos.1093 and 1046 of 2018 Dated:- 20-6-2018 – S. Manikumar And Subramonium Prasad, JJ. For Appellant : Mr.V.Sundareswaran For Appellant : Mrs.Aparna Nandakumar Mr.K.Jayachandran Mr.Santhanagopalan for Mr.Lakshmikumaran JUDGMENT ( Judgment of this Court Was Made by S
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Appeal 10625/2014 dated 14.11.2014)?" 2. C.M.A.No.1093 of 2018 is filed against the Final Order No.41232 of 2017, dated 19.07.2017, passed in Appeal No.STA/E/241/2002-DB, on the file of the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Chennai, on the following substantial questions of law:- "1. Whether the Hon'ble CESTAT, Chennai is correct in closing this case for the purpose of statistics holding that the both sides are at liberty to file application before the Tribunal to reopen the matter as and when the case is disposed by the Hon'ble High Court or in case of any change of circumstance? 2. Whether the Hon'ble CESTAT, Chennai is correct in passing an Order that is not in consonance/conformity with the provisions of Section 35 C of the Central Excise Act, 1944?" 3. As the orders impugned, in both the civil miscellaneous appeals, are similar, suffice to extract one such order made in C.M.A.No.1046 of 2018, dated 25.09.2017:- &qu
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appeal along with stay order / Interim orders, if any, will continue before the Tribunal and the matter is closed only for the purpose of statistics. Both sides are at liberty to file application before the Tribunal to reopen the matter as and when the case is disposed by the Hon'ble High Court or in case of any change of circumstance. 2. In the result, the appeal is disposed as file closed." 4. Considering the limited challenge, Mr.Santhanagopalan, learned counsel for the respondent in C.M.A.No.1046 of 2018 and Mr.K.Jayachandran, learned counsel for the respondent in C.M.A.No.1093 of 2018, were put on notice. 5. Going through the material on record, both Mrs.Aparna Nandakumar, learned Senior Standing Counsel for the appellant in C.M.A.No.1046 of 2018 and Mr.V.Sundareswaran, learned counsel for the appellant in C.M.A.No.1093 of 2018, and the learned counsel for the respondents, stated supra, consented that the orders impugned in both the appeals, be set aside, and matters be
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