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Documents citing National Aluminum Company Ltd ... vs Commissioner Of Customs (Preventive) on 16 February, 2018

Reliance Infrastructure Ltd vs Commissioner Of ... on 4 December, 2024

5. Learned Counsel intimated that the Tribunal, in re Tamil Nadu Generation & Distribution Corp Ltd, had merely disposed off the appeal without rendering a decision and was followed similarly in re National Aluminium Co Ltd which, upon being carried in appeal, was remanded both to the Tribunal by the Hon'ble Supreme Court thus '3. Taking note of the said fact, the Customs, Excise and Service Tax Appellate Tribunal had disposed of the appeals, without deciding the question either way, in view of the pendency of the matter in this Court and giving liberty to the respondent herein to come again after having verdict from the Supreme Court. We do not understand this manner of disposing of the appeal. The Tribunal should have kept the appeal pending till the decision of Civil Appeal No. 9725 of 2014 or decide the matter on its own on merits.' in National Aluminium Co Ltd v. Commissioner of Customs (Preventive) [2019 (23) GSTL 161 (SC)]. It was also pointed out that, in appeal of Revenue against the decision in their own dispute, at the stage of admission, the Hon'ble Supreme Court took note of one of the grounds alluded therein and responded thus 'We do not approve of such kind of aspersions being cast on the CESTAT or any other Tribunal/Court. Merely because the matter is pending before this Court as long as there is no direction not to hear similar cases before other Tribunals/ courts passed by this Court, the pendency of a matter before this Court would not come in the way of other Tribunals/Courts deciding similar case.'
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