(A.K. Sikri and S. Abdul Nazeer, JJ.)
National Aluminum Company Ltd. Through Its Executive Director (Finance) ________________________________________ Appellant;
v.
Commissioner of Customs Preventive) ________________ Respondent.
Civil Appeal No. 2347 of 2018, decided on November 19, 2018
With
Civil Appeal …Diary No. 4319 of 2018
The Order of the court was delivered by
Order
1. Appeals admitted.
2. The issue involved in these cases is same which is the subject matter in Civil Appeal No. 9725 of 2014 @ Diary No. 28937 of 2014 titled as Maruti Ispat and Energy Pvt. Ltd. v. The Commissioner of Customs, Central Excise and Service Tax, pending in this Court.
3. Taking note of the said fact, the Customs Excise and Service Tax Appellate Tribunal had disposed of the appeals, without deciding the question either way, in view of the pendency of the matter in this Court and giving liberty to the respondent herein to come again after having verdict from the Supreme Court. We do not understand this manner of disposing of the appeal. The Tribunal should have kept the appeal pending till the decision of Civil Appeal No. 9725 of 2014 or decide the matter on its own on merits.
4. Accordingly, we set-aside the the impugned order and remit the matter back to the Tribunal for fresh consideration.
5. The appeals are allowed in the aforesaid terms.
Civil Appeal No(s). 2347/2018
National Aluminum Company Ltd. Executive Director (Finance) __________________________________________________ Appellant
v.
Commissioner of Customs (Preventive) ________________ Respondent
With
Diary No(s). 4319/2018 (XVII)
Date: 19-11-2018 This appeal was called on for hearing today.
(Before A.K. Sikri and S. Abdul Nazeer, JJ.)
For Appellant(s) Mr. P.K. Sahu, Adv.
Mr. Kedar Nath Tripathy, AOR
For Respondent(s) Mr. Vikramjit Banerjee, ASG, Mr. Shekhar Vyas, Adv.
Ms. B. Sunita Rao, Adv.
Mr. B. Krishna Prasad, AOR
UPON hearing the counsel the Court made the following
ORDER
6. The appeals are allowed in terms of the signed order.
7. Pending applications, if any, shall stand disposed of.
———
