2024 (7) TMI 814 - HC - Central Excise

Rejection of appeal of the department by not appreciating the provision of Rule 8(3A) of the Central Excise Rule, 2002 - requirement to hear the appeal on merits - Section 130 of the Customs Act, 1962 - HELD THAT - The decision of this Court in Goyal MG Gases 2017 (8) TMI 1515 - CALCUTTA HIGH COURT appears to have been rendered taking note of the decision of the High Court of Gujarat in the case of Indsur Global 2014 (12) TMI 585 - GUJARAT HIGH COURT . When similar appeal came up before this Court on earlier occasion, the Court has set aside the order of the learned Tribunal and remanded the matter back to the Tribunal to be kept pending before the Tribunal to be taken up for decision after the judgment is rendered by the Hon ble Supreme Court. The order passed by the learned Tribunal is set aside and the appeal is restored to the file of the learned Tribunal and the matter shall be kept pending - substantial questions of law which have been raised are left open.

Summary

The High Court of Calcutta allowed the revenue's appeal filed under Section 35G of the Central Excise Act, 1944 against the order of the Customs, Excise and Service Tax Appellate Tribunal. The appeal was allowed, setting aside the Tribunal's order and restoring the matter for decision after the judgment of the Hon'ble Supreme Court in a related case. The substantial questions of law raised were left open.