2019 (4) TMI 655 - SCH - Central Excise

Filing of affidavit for Valuation - Held that - 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. Matter remanded back for fresh consideration.

Summary

The Supreme Court admitted the appeals involving the same issue as a pending case. The Customs Excise and Service Tax Appellate Tribunal's decision was set aside, and the matter was remitted back to the Tribunal for fresh consideration. The appeals were allowed.