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2018 (8) TMI 1506

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..... and Mr.V.Sundareswaran, learned counsel for the appellant, and the learned counsel for the respondents, consented that the orders impugned in both the appeals, be set aside, and matters be remanded to CESTAT, Madras, either to dispose of the appeals filed before the Tribunal, on the basis of the decision made by the Tribunal/High Court, proximate to the case on hand, or to keep the appeals pending .....

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..... Bench of Tribunal, Chennai in the case of Lakshmi Automatics Loom Works Ltd. (Misc. Order No.430/2008 dated 10.10.2008 has obtained the seal of approval by the Apex Court in the case of Commissioner of Central Excise vs. Solectron Centum Electronics Ltd. (25.02.2014 - SC) : MANU/SC/0604/2014? ii) Whether the Hon'ble CESTAT, Chennai is correct in passing an Order that is not in consonan .....

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..... le High Court or in case of any change of circumstance? 2. Whether the Hon'ble CESTAT, Chennai is correct in passing an Order that is not in consonance/conformity with the provisions of Section 35 C of the Central Excise Act, 1944? 3. As the orders impugned, in both the civil miscellaneous appeals, are similar, suffice to extract one such order made in C.M.A.No.1046 of 2018, dated 25 .....

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..... iven a mandate to dispose of all old cases, Viewed in this light, we are of the considered opinion that it would be appropriate and prudent to close the file for the purpose of statistics. We, however make it clear that the appeal along with stay order / Interim orders, if any, will continue before the Tribunal and the matter is closed only for the purpose of statistics. Both sides are at liberty .....

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..... be set aside, and matters be remanded to CESTAT, Madras, either to dispose of the appeals filed before the Tribunal, on the basis of the decision made by the Tribunal/High Court, proximate to the case on hand, or to keep the appeals pending, till the final outcome of the issues raised. 6. Placing on record the submissions of both the parties, orders impugned in C.M.A.Nos.1046 and 1093 of 2018, .....

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