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TMI Blog2019 (2) TMI 1785X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 or decision, after taking additional evidence, if necessary. The Tribunal noted that the matter was referred to the Larger Bench of the Tribunal. Therefore, one of the two options that could have been exercised by the Tribunal is to keep the matter pending before the Tribunal till a decision is arrived at by the Larger Bench. The second option is to remand the matter for de nova consideration to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stantial questions of law:- (i) Whether in the facts and circumstances of the case, the Tribunal is correct in law to dispose the Appeal as file closed, when there is no provision under Section 35-C (1) of Central Excise Act, 1944 to close the appeal for statistical purposes without going into merits. (ii) Whether in the facts and circumstances of the case, the Tribunal is right in disposing the appeal as file closed based on the issue pending before the larger bench of the Tribunal which is not the only issue involved in the present case 3.Heard Mr.T.Pramodkumar Chopda, learned counsel for the appellant; and Mr.K.Vaitheeswaran, learned counsel for the respondent. 4.The Tribunal by the impugned order did not decide the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons. Therefore, we would be well justified in interfering with the order passed by the Tribunal. A similar view was taken by a Division Bench of this Court in the case of The Commissioner of GST Central Excise, The Commissioner of Central Excise vs. Velvette International Pharma Products Ltd., (Herbal Division), M/s.HCL Infosystems Limited, Unit III reported in [2018 (8) TMI 1506 MHC] and the appeals filed by the Revenue were allowed and the matters were remanded to the Tribunal. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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