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TMI Blog2019 (2) TMI 1615X X X X Extracts X X X X X X X X Extracts X X X X ..... cision or order with such directions, as the Appellate Tribunal may think fit, for fresh adjudication or decision, after taking additional evidence, if necessary. The matter is remanded to the Tribunal with a direction to the Tribunal to await the decision, which is now pending before the High Court at Ahmedabad in the case of HOUSING AND URBAN DEVELOPMENT CORPORATION LTD. VERSUS COMMISSIONER [2012 (7) TMI 1072 - GUJARAT HIGH COURT]. - Civil Miscellaneous Appeal Nos.1131 and 1132 of 2019, Civil Miscellaneous Petition No.3173 of 2019 - - - Dated:- 28-2-2019 - MR. JUSTICE T.S. SIVAGNANAM AND MRS. JUSTICE V. BHAVANI SUBBAROYAN For the Appellant : Mr. T.Pramodkumar Chopda For the Respondent : Mr. K.Vait ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observed that the case pertains to the year 2009 and the issue involved in the case is pending before the Larger Bench of the Tribunal at Ahmedabad as reported in 2014-TIOL-2463-CESTAT-AHM and therefore, it has to be closed. 5.We are rather surprised with the reasons assigned by the Tribunal to close the proceedings. In fact, in terms of Section 35-C (1) of the Act, the Appellate Tribunal may, after giving parties to the appeal an opportunity of being heard, pass such orders confirming, modifying or annulling the decision or order appealed against. The Tribunal may also refer the case back to the authority which passed such decision or order with such directions, as the Appellate Tribunal may think fit, for fresh adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and both parties appear to have agreed that without the final verdict of the jurisdictional High Court, reference to the Larger Bench cannot be decided. Based on such concession, the Larger Bench of the Tribunal disposed of the reference granting liberty to the assessee-appellants to come again after having the final verdict from the jurisdictional High Court but within the time prescribed, if advised so. Thus, now the issue has to be decided by the High Court at Ahmedabad in the case of Housing and Urban Development Corporation Ltd. (supra). 8.In the light of the above, we are of the considered view that the order passed by the Tribunal has to be set aside and is, accordingly, set aside and the matter is remanded to the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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