2016 (4) TMI 236 - HC - Central Excise

Validity of order - Set aside on the basis of earlier decision in case of Sujana Metal Products Ltd. Vs. CCE Hyderabad 2011 (9) TMI 724 - CESTAT, BANGALORE - Held that - since the issue is covered by the above referred decision. Hence, the present appeal shall stand disposed of on the same line as per the observation made by this Court. - Appeal disposed of

Summary

Issues Involved:
Appeal against order of Customs, Excise & Service Tax Appellate Tribunal based on earlier decision in Sujana Metal Products Ltd. Vs. CCE Hyderabad.

Analysis:
The present appeal was filed against an order passed by the Customs, Excise & Service Tax Appellate Tribunal, which set aside the order based on a previous decision involving Sujana Metal Products Ltd. Vs. CCE Hyderabad. The appellant's counsel conceded that the issues in the current appeal were already addressed in a previous decision of the Court in Central Excise Appeal No.54/2015. In that case, the Tribunal had set aside an order and allowed the appeal. The Court noted that the appellant's contention regarding the matter being taken to the Apex Court did not hold weight as there was a consensus that the issue was already covered by the earlier decision of the Tribunal. The Court emphasized that if a different view was taken by the Apex Court in the future, the matter might need to be reconsidered by the Competent Authority. Therefore, the appeal was not entertained and disposed of, with the observation that the issue was already covered by the previous decision.

In the earlier decision of Central Excise Appeal No.54/2015, the Court had observed that the appeal was against an order passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, which had set aside an order and allowed the appeal. The appellant's counsel had raised a contention regarding the matter being taken to the Apex Court, but the Court found that there was a consensus that the issue was already covered by a previous decision of the Tribunal. The Court stated that if the appellant succeeded in the Apex Court and a different view was taken, the matter might need to be reconsidered at that stage. The appeal was disposed of in line with the earlier decision, as the issue was already addressed in that case.

Overall, both judgments revolved around appeals against orders of the Customs, Excise & Service Tax Appellate Tribunal, with a key focus on the applicability of earlier decisions and the need for reconsideration based on potential future developments in higher courts. The Courts emphasized the importance of consistency in decisions and the possibility of revisiting matters if new perspectives emerged from higher judicial authorities.