2019 (4) TMI 1565 - SC - Customs

Stay of appeal - The CESTAT in the impugned order ELECTROTHERM INDIA LIMITED, ASHAPURA VOLCLAY LTD AND OTHERS VERSUS C.C., KANDLA AND ORS. 2017 (6) TMI 659 - CESTAT AHMEDABAD had noted that the said issue of classification is pending in this Court in other appeals. The order of the CESTAT disposing of the appeal is set aside and it is clarified that the appeal would remain pending before the CESTAT till the issue is decided by this Court whereafter the parties can approach the CESTAT - Status quo which was granted by the CESTAT shall continue.

Summary

Issues involved:
Classification issue raised in appeal before CESTAT.

Analysis:
The Supreme Court addressed the issue of classification raised in the appeal before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). The CESTAT, in its impugned order, noted that the classification issue was pending in the Court in other appeals. Consequently, the CESTAT disposed of the appeal, granting liberty to approach the CESTAT after the Court's verdict in the pending appeals. However, the Supreme Court found that the CESTAT should not have disposed of the appeal and should have kept it pending until the Court decided on the classification issue.

The Supreme Court set aside the CESTAT's order disposing of the appeal and clarified that the appeal would remain pending before the CESTAT until the Court decided on the classification issue. The parties were allowed to approach the CESTAT after the Court's decision on the matter. The Court also directed that the status quo, previously granted by the CESTAT, should continue.

In conclusion, the Supreme Court disposed of the appeal accordingly, ensuring that the classification issue remained pending before the CESTAT until the Court made a decision on the matter.