2018 (2) TMI 624

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..... sion Bench judgment when the matter is on Board of the High Court. In similar circumstances this Tribunal in the case of Ashapura Volclay Ltd. and others Vs. C.C., Jamnagar - [2017 (6) TMI 659 - CESTAT - Ahmedabad] following the principle laid down by the Larger Bench, disposed of the matter, with the liberty to approach the Tribunal after disposal of the cases pending before the higher forum. .....

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..... taken up together for disposal. 2. The short issue involve in the present Appeals is: whether the Appellant-Assessee could avail suo motu re-credit of the duty initially paid/reversed in their books of accounts, after a period of time. It is the contention of the Ld. Advocate for the Assessee that aggrieved by the order of the Tribunal in Garden Silk Mills Ltd. Vs. C.C.E. S.T., Surat - 20 .....

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..... gment, the present appeals are also disposed of with the liberty to both sides to approach the Tribunal soon after the verdict of the Hon ble High Court in the pending Appeal against the Division Bench judgment of this Tribunal in Garden Silk Mills Ltd. s case (supra). Needless to mention, no recovery nor any refund would be processed during the period. Appeals are disposed of as above. (D .....

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