2023 (9) TMI 234 - HC - Central Excise

Jurisdiction to pass the original order of adjudication - Matter referred to Larger Bench, still pending - HELD THAT - A plain reading of the judgment of the learned Tribunal in PERFECT TECHNOLOGIES VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS, S. TAX, SILIGURI 2023 (9) TMI 167 - CESTAT KOLKATA , reveals that the learned Tribunal has directed its Registrar to place the matter along with case records before the Hon'ble President of the learned Tribunal for his kind consideration and for constitution of a larger Bench to decide question of law, as framed by the learned Tribunal in paragraph 76 of its judgment. Since it is evident that the learned Tribunal has not been able to come to a clear decision in terms of our order dated 25th August, 2022, we are left with no option but to adjourn the main matter, being Tax App. No. 01/2019, sine die, till a larger Bench of the learned Tribunal is constituted and is able to hear out the matter and pronounce a judgment in respect of the question of law as framed in paragraph 76 of the judgment and order of the learned Tribunal. Application disposed off.

Summary

Issues Involved:
The judgment involves the direction of the learned Tribunal to place the matter before the Hon'ble President for constitution of a larger Bench to decide a question of law. The main matter, Tax App. No. 01/2019, is adjourned sine die until the larger Bench is constituted and pronounces a judgment.

Judgment Details:

Direction to Place Matter Before Hon'ble President:
The learned Tribunal, in its judgment dated 04th August, 2023, directed its Registrar to place the matter along with case records before the Hon'ble President for his consideration. This was to constitute a larger Bench to decide a question of law as framed in paragraph 76 of the judgment.

Adjournment of Main Matter:
Due to the Tribunal's inability to come to a clear decision as per the previous order, the main matter, Tax App. No. 01/2019, is adjourned sine die. This adjournment is until a larger Bench of the Tribunal is constituted, hears the matter, and pronounces a judgment on the question of law framed in paragraph 76 of the judgment dated 04th August, 2023.

Disposition of Interlocutory Application:
The interlocutory application, I.A. No. 05 of 2023, is disposed of in accordance with the Tribunal's directions and the adjournment of the main matter. The judgment reflects the procedural steps taken in response to the Tribunal's decision and the need for the constitution of a larger Bench to address the legal question at hand.