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TMI Blog2024 (9) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... nnai, in Nos.E/510,E.208/2011, E.365/2011, E/40915 40918/2015 and now the same is pending with the Honourable Supreme Court. Further pending appeals, the appellant has filed application for rectification of the mistake and for which, the Tribunal has passed the above said order. Though the learned counsel for the appellant would submit that the appellant is not enttled to get an order in favour of them in the Rectification Application, but however, on a perusal of the order passed by the Tribunal, it is seen that they have nothing to with the merit or entitlement or any mistake that has been committed. The orders impugned herein are set aside and the matter is remitted back to file of the Customs, Excise and Service Tax Appellate Tribunal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the department has filed appeal before the Apex Court in Civil Appeal Nos. 9888 to 9891 of 2016 and vide order, dated 26.9.2016, on the application for condonation of delay, notice has been issued to the assessee. Since the matter is pending before the Apex Court, we are of the considered view that the applicdation for rectification of mistake before the Tribunal does not merit consideration. 4. Now the learned counsel for the appellant would submit that the respondent/Department has given a letter, dated 18.06.2024, in which, the relevant portion reads as under: 2.. It is informed that, a total 08 Show Cause notices are kept in Call Book category, because of a pending Supreme appeal C.A.No.10124-10126/2016(XII). It is informed that the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the order passed by the Tribunal, it is seen that they have nothing to with the merit or entitlement or any mistake that has been committed. But however an order is passed simply stating that the appeal is pending before the Honourable Supreme Court and therefore, the same is under challenge by way of these Civil Miscellaneous Appeals and since the Tribunal while disposing the application for rectification stating nothing about the merits or entitlement or as to whether any mistake committed and it had simply referred to about the pending of the appeal before the Honourable Supreme Court. 7. Therefore, in these circumstances, the orders impugned herein are set aside and the matter is remitted back to file of the Customs, Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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