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TMI Blog2017 (3) TMI 1736X X X X Extracts X X X X X X X X Extracts X X X X ..... sels agreed that both the appeals should be reheard by the first appellate authority and since the Learned Counsels fairly agreed that it should be done, we accordingly, allowed the writ application, set aside the order dated 27-10-2016 under Annexure-3 and call upon the appellate authority to once again issue fresh notices to both the parties in the connected appeals and after affording the parti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g aggrieved by the self same order of adjudication had also preferred an appeal registered as Appeal No. 120/ST/B-I/2014. 3. It transpires from the facts of the present case is that the appeal filed by the present petitioner, namely, Hotel Empires was heard by the appellate authority and was partly allowed by order dated 27th October, 2016 under Annexure-3 but, at the same time, the appeal file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Sales Tax, U.P. v. Vijai Int. Udyog - AIR 1985 SC 109 where their Lordships took into consideration the fact that in the said case, the Tribunal had committed a mistake by not clubbing the two appeals together for consideration and disposal by a common order. The Hon ble Supreme Court also noted the fact that it is a well-settled proposition of law that no party should suffer on account of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iculty. There shall be no order as to costs. 5. Both Mr. Sahoo, Learned Sr. Advocate for the petitioner as well as Mr. Mishra, Learned Sr. Standing Counsel for the revenue submit that similar direction may be passed in the present case and in order to over come the difficulties arising in the present circumstances, the counsels agreed that both the appeals should be reheard by the first appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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