2017 (11) TMI 1628 - HC - Central Excise

Cargo Handling Service - the issue was pending before Larger Bench - Held 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 - issue notice to respondents.

Summary

Issues:
1. Interpretation of Tribunal's decision on Cargo Handling Services.
2. Sustainability of Tribunal's order based on communication from one of the contesting parties.

Interpretation of Tribunal's decision on Cargo Handling Services:
The judgment involved a case where the Tribunal had two issues for consideration, including Cargo Handling Services. The matter was related to a specific case between M/s Shreem Coal Carriers Pvt. Ltd. and the Commissioner of Central Excise, Nagpur. The Tribunal's decision on this issue was challenged in a Special Leave Petition before the Hon'ble Apex Court. The Hon'ble Apex Court referred the issue to a Special Bench for further consideration. However, the Tribunal, based on an erroneous assumption, believed that the issue had been decided by the Special Bench and remanded the matter for a fresh hearing. The learned counsel for the appellant argued that the issue was still pending before the Special Bench, as confirmed by a communication from M/s Shreem Coal Carriers Pvt. Ltd. The appellant contended that the Tribunal's decision was unsustainable due to this misunderstanding.

Sustainability of Tribunal's order based on communication from one of the contesting parties:
The sustainability of the Tribunal's order was questioned based on a communication dated 04.11.2017 from M/s Shreem Coal Carriers Pvt. Ltd., one of the contesting parties. The communication stated that the matters remanded back to the CESTAT Larger Bench were still pending for consideration and decision. This communication was highlighted by the appellant's counsel to emphasize that the Tribunal's decision was not in line with the actual status of the issue. Consequently, the appellant argued that the Tribunal's order was unsustainable given this discrepancy. In light of these issues, the High Court issued notice to the respondents, returnable after six weeks, and mentioned that the appeal might be heard and decided finally at the stage of admission itself on the next date, subject to the convenience of the Court.