(A.K. Sikri and S. Abdul Nazeer, JJ.)
Commissioner of Customs Mundra _____________________ Appellant;
v.
Cargill India Pvt. Ltd. ______________________________ Respondent.
Civil Appeal No(s)./2018 [@ Civil Appeal Diary No(s). 37615/2018], decided on January 7, 2019
The Order of the court was delivered by
Order
1. Delay condoned.
2. The issue of classification is raised in this appeal. The Customs, Excise and Service Tax Appellate Tribunal (“CESTAT”) in the impugned order had noted that the said issue of classification is pending in this Court in other appeals. On that basis the CESTAT has disposed of the appeal. Liberty is also given to approach the CESTAT after the verdict of this Court in the appeals pending here. In that view of the matter the CESTAT should not have disposed of the appeal and should have kept the appeal pending till the issue is decided by this Court.
3. In view thereof the order of the CESTAT disposing of the appeal is set aside and it is clarified that the appeal would remain pending before the CESTAT till the issue is decided by this Court whereafter the parties can approach the CESTAT.
4. Status quo which was granted by the CESTAT shall continue.
5. The appeal is disposed of accordingly.
CIVIL APPEAL Diary No(s). 37615/2018
Commissioner of Customs Mundra _____________________ Petitioner
v.
M/s. Cargill India Pvt. Ltd __________________________ Respondent
(IA No. 183974/2018-CONDONATION OF DELAY IN FILING and IA No. 183977/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No. 183976/2018-STAY APPLICATION and IA No. 183975/2018-CONDONATION OF DELAY IN REFILING)
Date: 07-01-2019 This petition was called on for hearing today.
(Before A.K. Sikri and S. Abdul Nazeer, JJ.)
For Petitioner(s) Mr. Ritesh Kumar, Adv.
Ms. Binu Tamta, Adv.
Mr. Pankaj Pandey, Adv.
Mr. B. Krishna Prasad, AOR
For Respondent(s) Mr. V. Lakshmikumaran, Adv.
Mr. L. Badri Narayanan, Adv.
Mr. Aaditya Bhattacharya, Adv.
Mr. Manish Rastogi, Adv.
Mr. Victor Das, Adv.
Ms. Apeksha Mehta, Adv.
Mr. Shrey Ashat, Adv.
Mr. Punit Dutt Tyagi, AOR
UPON hearing the counsel the Court made the following
ORDER
6. Delay condoned.
7. The appeal is disposed of in terms of the signed order.
8. Pending application(s), if any, stands disposed of accordingly.
———