The Commissioner of GST & Central Excise, The Commissioner of Central Excise Versus M/s. Velvette International Pharma Products Ltd., (Herbal Division), M/s. HCL Infosystems Limited, Unit III
Central Excise
2018 (8) TMI 1506 – MADRAS HIGH COURT – 2018 (361) E.L.T. 1005 (Mad.)
MADRAS HIGH COURT – HC
Dated:- 20-6-2018
C.M.A. Nos.1093 and 1046 of 2018
Central Excise
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. Manikumar, J. )
C.M.A.No.1046 of 2018 is filed against the Final Order No.42223 of 2017, dated 25.09.2017, on the file of the Customs, Excise and Service Tax Appellate Tribunal, Chennai, on the following substantial questions of law:-
“i) Whether the Hon'ble CESTAT, Chennai is correct in closing this case for the purpose of statistics when the decision of the Larger Bench of T
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r 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:-
“FINAL ORDER No.42223/2017
Per Bench
The above case has come up for hearing as per the published list. On perusal of records, it is seen that one of the issue for consideration in this appeal is whether the bought-out goods are eligible for exemption under Notification No.22/2003 and that the same was held against assessee by Larger Bench of Tribunal. That appeal is filed against the said decision of the
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sidering 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 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.
6. Placing on record the submissions of both the parties, orders impugned in C.M.A.Nos.1046 and 1093 of 2018, are set aside. The matters are remitted to
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