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TMI Blog2020 (10) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... a period of fifteen days hence, with liberty to the petitioner to now file their appeal against the said order within a period of 30 days from the date of receipt of the order dated 21.12.2017 before Central Excise, Service Tax Appellate Tribunal, Kolkata. Petition allowed. - W.P.(C) No.18251 of 2020 - - - Dated:- 8-10-2020 - HON BLE THE CHIEF JUSTICE MR. MOHAMMAD RAFIQ HON BLE DR. JUSTICE B.R. SARANGI Mr. L. Pangari Advocate: For the Petitioner Mr. A. Das, Jr. Standing Counsel : For Opposite Party (Commissioner (Appeals), Central Excise, Customs and Service Tax, Bhubaneswar) ORDER Heard learned counsel for the parties by Video Conferencing mode. 2. This writ petition has been filed by the petitioner-M/s. Odi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that they had filed appeal before the Ld. Commissioner (Appeal), CGST, Central Excise Customs, Bhubaneswar against the Order-in-Original No.AC/RDA/JYP/CE-01/2015 dated 20.01.2015 passed by the Assistant Commissioner, Central Excise, Customs Service Tax, Rayagada Division which is pending for decision at the appellate authority and therefore requested that due to pendency of the aforesaid appeal, the said proceedings may be kept in abeyance. It was only when the said order was passed by the Principal Commissioner, that the petitioner came to learn that the Commissioner of (Appeals) has already decided the appeal of the petitioner vide order dated 21.12.2017. It is submitted that the copy of the order dated 21.12.2017 has not been commun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted from its defence submission during adjudication before the Principal Commissioner, GST Central Excise, Bhubaneswar, in para 4.4 of the order-in-Original No.:PR.COMMR/BBSR/CE/12/2020. Since the dispute pertains to classification of the intermediary parts of hoists/gates of River barrages, radial gates, Penstock pipes, Embedded parts, Hoists and Hoist Supporting structures, which will have recurring effect on the petitioner, we deem it appropriate to allow the writ petition with a direction to the opposite party to provide a fresh certified copy of the order dated 21.12.2017 passed by the Commissioner of (Appeals) to the petitioner, within a period of fifteen days hence, with liberty to the petitioner to now file their appeal against th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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