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TMI Blog2019 (8) TMI 1589X X X X Extracts X X X X X X X X Extracts X X X X ..... al deals with Appeal No. E/50497/2016-Ex[DB] filed by Rooplaxmi Industries India Pvt. Ltd. which is the 5th case mentioned on the top of the face sheet of the order passed by the Tribunal. There is no discussion with regard to the case of the Appellant anywhere, but for the discussion in respect of the other five appeals. There are considerable force in the submission made by the Appellant to the effect that the common order dated 21-12-2018 passed by the Tribunal cannot be said to be an order in the appeal preferred by the Appellant which is pending for consideration as E/50432/2016-EX [DB] - the matter requires to be reconsidered only insofar as the appeal of the Appellant is concerned. Appeal allowed by way of remand. - TAXC No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DB]. After considering the issue projected in similar appeals, the above appeal preferred by the Appellant was tagged along with the connected appeals (altogether six appeals), leading to the final order dated 21-12-2018, whereby the findings rendered by the Commissioner were upheld under some heads; while some interference/modifications were made under some other heads. 3. Grievance of the Appellant is that the case of the Appellant was never considered or decided, as discernible from paragraph 28 onwards of the order passed by the Tribunal. At the same time, the Revenue is pursuing further steps and is after the Appellant, stating that the verdict passed by the Commissioner has become final, having left untouched; which made the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired the Learned Counsel for the Appellant to substantiate the extent of the substantial questions of law. 6. The Learned Counsel submits that the difficulty of the Appellant is by virtue of the fact that absolutely no discussion is there in the common verdict passed by the Tribunal, with regard to case projected by the Appellant and there is no reference to the Appellant s case anywhere, but for mentioning the case number in the face sheet of the common order. 7. We heard Shri Maneesh Sharma, the Learned Standing Counsel for the Department as well. To appreciate the submissions made on behalf of the Appellant, we have gone through the order under challenge. It is seen that after the general discussion, the Tribunal has taken up al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the matter requires to be reconsidered only insofar as the appeal of the Appellant is concerned. We do not intend to say anything with regard to the merits discussed in the connected appeals, as it is not a matter of consideration before this Court, as of now. It is for the Tribunal to make necessary corrections with regard to the number of the appeal shown in the cause title of Annexure P/1 order and to have it confined to the remaining five appeals, for clarity of records. 11. The Tribunal shall consider the merits of the case raised by the Appellant in Appeal No. E/50432/2016-EX[DB] after affording opportunity of hearing to the Appellant and pass appropriate order in accordance with law, as expeditiously as possible. 12. The m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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