2017 (9) TMI 1723 - AT - Central Excise

Whether the bought-out goods are eligible for exemption under Notification No. 22/2003? Held that - The appeal is of the year 2009 and it has been pending before the Tribunal. Ahead of the transition of Indirect Tax to GST this Tribunal has been given a mandate to dispose of all old cases - it would be appropriate and prudent to close the file for the purpose of statistics - the appeal is disposed as file closed.

Summary

The appellate tribunal in Chennai closed the file for statistics purposes regarding a case involving the eligibility of bought-out goods for exemption under Notification No. 22/2003. The appeal remains pending before the High Court of Madras with an interim stay granted. The tribunal decided to close the file but clarified that the appeal and any related orders will continue before the tribunal. Both parties can apply to reopen the case based on future developments.