2014 (1) TMI 211

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..... d. is canvassed for its correctness and vitality in an appeal pending before the Madras High Court, it is not appropriate to answer this reference. The pronouncement of the High Court on due consideration of the rationes of Colombowala [2007 (7) TMI 514 - CESTAT, MUMBAI] and KI International, would provide a wider jurisdictional guidance than in an order of reference - Appeal remitted for consider .....

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..... the operative judgement is the culmination of a third Member answering a reference arising out of a conflict of views between Members comprising the Division Bench. Be that as it may. 2. It is represented by counsel for the appellant that against the decision in KI International Ltd. (supra) an appeal is preferred before the Madras High court by way of a Civil Miscellaneous Appeal under Section .....

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..... uncement of the High Court on due consideration of the rationes of Colombowala and KI International, would provide a wider jurisdictional guidance than in an order of reference. 4. The appellant is at liberty to pursue the appeal on merits before the Hon'ble Member having the roster without awaiting the result of the appeal in KI International Ltd. 5. We decline to answer the reference for the .....

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