TMI Blog2022 (8) TMI 1564X X X X Extracts X X X X X X X X Extracts X X X X ..... icial discipline while deciding the issue involved in appeal, which was pending consideration before the Tribunal in another appeal after remand by this court. Once the same issue involved in the appeal is pending consideration before the Tribunal after remand by this court it is incumbent upon the Tribunal to decide the issue afresh in accordance with law and unless the Tribunal decides the issue it cannot be said that the said order dated 17.12.2015 has attained finality and adjudicating authority should follow the judgment and order passed by the Tribunal, which is still pending for fresh consideration. Therefore the Tribunal ought to have decided both the appeals, involving several common issues, together. Thus the substantial question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Vineet Kumar Singh, learned counsel for the respondent. 3. By means of this appeal under Section 35G of the Central Excise Act, 1944, the appellant has challenged the judgment and order dated 04.02.2022 passed by the Customs, Excise and Service Tax Appellate Tribunal, Allahabad (here-in-after referred to as the Tribunal), by means of which the Service Tax Appeal Neutral Citation No. - 2022:AHC-LKO:48422-DB No. 70005 of 2019 filed against the order dated 08.02.2017 and Service Tax Appeal No. 70567 against the order dated 20.02.2019 have been disposed of. However the present appeal has been filed only against the order dated 04.02.2022 passed in Service Tax Appeal No. 70567 of 2019; Ms Anand Motor Agencies Ltd. Versus Commissioner of Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness auxiliary services to MUL. The appellant observed that the service is taxable but the liability has not been discharged by the respondent and confirmed the demand of Rs. 6,64,07,784/-. Challenging the same an appeal was filed before the Tribunal which has been allowed. Hence the present appeal has been filed. 6. Learned counsel for the appellant submitted that earlier similar inquiry was conducted by the department in regard to the period 2002-03 to 2006-07 which had culminated into issuance of Service Tax demand for an amount of Rs. 3,30,81,610/- with an equal amount of penalty vide show cause notice dated 16.10.2008, that too, by invoking the extended period of limitation. The entire demand was confirmed by means of the order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, but could not dispute the fact that the order dated 17.12.2015 has not attained finality and the same is pending before the Tribunal after remand by this Court, which involves similar issue. 9. Having heard learned counsel for the parties and after going through the material placed on record of the appeal, we find that the show cause notice dated 20.11.2017 was issued for the period 2012-13 to 2016-17 raising similar demands of service tax which were made for the period 2002-03 to 2006-07 in regard to which the demand was raised by means of the show cause notice dated 16.10.2008. The same was confirmed by the adjudicating authority vide its order dated 30th of October 2009, which was challenged in appeal before the Tribunal. The Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal for adjudication. However, the Tribunal by observing in paragraph 8 of the impugned order that the entire demand of show cause notice dated 16.10.2008 on several issues (seems to have wrongly been mentioned as 16.10.2018) stands set aside by the order No. 70112/2015 of the Tribunal dated 17.12.2015 and apparently no appeal has been filed by the department against the said order, therefore the said decision attained finality. Thereafter the Tribunal considering that once the similar demand was set aside by the Tribunal the same should have been followed by the adjudicating authority, has set aside the demand. 11. The Tribunal has set aside the demand holding that the adjudicating authorities have absolutely ignored the principles of jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Tax Appeal No. 70005 of 2019. 13. The Tribunal is directed to decide Service Tax Appeal No. 70567 of 2019 afresh after clubbing the appeal with the earlier appeal pending after remand by means of judgment and order dated 13.04.2017 passed in Central Excise Appeal No. 7 of 2016 by this Court. The appeals shall be decided after hearing both the parties in accordance with law within a period of two months from the date of production of a certified copy of this order. It is further provided that no adjournment shall be granted to the parties. Adjournment, if any, in exceptional circumstances, shall be granted with the leave of the court only. 14. The substantial question of law as framed while admitting the appeal is decided thus. 15. No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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