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TMI Blog2019 (5) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 No.1927 of 2019 - - - Dated:- 4-4-2019 - Mr. Justice T.S. Sivagnanam And Mrs. Justice V. Bhavani Subbaroyan For the Appellant : Mr.M.Santhanaraman For the Respondent : Mrs.P.Jayalakshmi JUDGMENT T.S.SIVAGNANAM, J. This appeal has been fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.M.A.Nos.1131 and 1132 of 2019, dated 28.02.2019. The operative portions of the judgment read as follows:- 4. The Tribunal by the impugned order did not decide the correctness of the orders passed by the adjudicating authority in Order-in-Original No.4 of 2009, dated 29.01.2009; and Order-in-Original No.14 of 2009, dated 15.05.2009, but 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal. 7. Mr.T.Pramodkumar Chopda would submit that a Larger Bench of the Tribunal at Ahmedabad has passed an order on 26.04.2018 in the case of M/s.Small Industries Development vs. Cst., Ahmedabad by recording the consent of both sides that the matter has reached the jurisdictional High Court at Ahmedabad in the case of Housing and Urban Development Corporation Ltd. vs. Commissioner [2015 (40) STR J316 9 Guj.] 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 havin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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