The Commissioner of GST and Central Excise, Commissionerate Nagpur-II Versus M\/s. Western Coalfields Limited
Central Excise
2018 (2) TMI 1496 – BOMBAY HIGH COURT – 2018 (12) G. S. T. L. 21 (Bom.)
BOMBAY HIGH COURT – HC
Dated:- 12-2-2018
Central Excise Appeal No. 26 OF 2017 with 23 OF 2017, 24 OF 2017, 25 OF 2017, 27 OF 2017, 28 OF 2017, 29 OF 2017
Central Excise
R.K. DESHPANDE AND M.G. GIRATKAR, JJ.
\nMr. S.N. Bhattad, Advocate for the Appellant.
\nMr. S.N. Kapur, Advocate for the Respondent.
\nORAL JUDGMENT (Per R.K.Deshpande, J) :
\n1. The appeals are admitted and heard finally with the consent of the learned Counsels appearing for the parties.
\n2. The challenge in these appeals is to the common order dated 7th April, 2017 passed in various appeals by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai remanding the appeals to the Adjudicating Authority for fresh decision on merits. It was urged before the Tribunal by the depart<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the Tribunal was the subject matter of Special Leave Petition before the Hon'ble Apex Court. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rvices. We are, therefore, of the view that the issue pending for decision of the Larger Bench is involved in all these appeals and the Tribunal, therefore, could not have remanded the matter back to the Adjudicating Authority, but should have waited for decision of the Larger Bench. The order impugned cannot, therefore, be sustained and it will have to be quashed and set aside by allowing the appeals. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Commissioner of GST and Central Excise, Commissionerate Nagpur-II Versus M\/s. Western Coalfields LimitedCentral Excise2018 (2) TMI 1496 – BOMBAY HIGH COURT – 2018 (12) G. S. T. L. 21 (Bom.)BOMBAY HIGH COURT – HCDated:- 12-2-2018Central Excise Appeal No. 26 OF 2017 with 23 OF 2017, 24 OF 2017, 25 OF 2017, 27 OF 2017, … Continue reading “The Commissioner of GST and Central Excise, Commissionerate Nagpur-II Versus M\/s. Western Coalfields Limited”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10558","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10558","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10558"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10558\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10558"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10558"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nThe learned counsel submits that the Hon'ble Apex Court thought it fit to refer the issue to Special Bench. The learned counsel submits that the issue is still pending before the Special Bench for consideration and on an erroneous assumption and presumption, the Tribunal opined that the issue is decided by the Special Bench and remanded the matter back for hearing afresh.
\nThe learned counsel for the appellant invited our attention to the communication placed on record dated 04.11.2017. He submits that one of the contesting party i.e. M\/s Shreem Coal Carriers Pvt. Ltd. has itself made a statement in the said communication that the matters remanded back to CESTAT Larger Bench are still pending for consideration and decision.
\nThus the submission is the order of the Tribunal is unsustainable. Considering the issue involved in the present appeal, issue notice to the respondents, returnabl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n6. In the result, all these appeals are partly allowed. The common order dt.7.4.2017 which is impugned in all these appeals remanding the matter to the Adjucating Authority, passed by the Tribunal is hereby quashed and set aside. The matter is remitted back to the Custom, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai to wait for the decision of the Larger Bench on the issue involved.
\n7. We make it clear that the point which is covered by para one of the impugned order passed by the Tribunal shall not be reopened as the department has accepted adjudication in res<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n