M/S. Seco Tools (India) Pvt. Ltd. v. Union of India and Ors.
Case brief
What is this about?
The Court refused to direct the Commissioner (Appeals) to dispose of the appeal, as a parallel appeal before CESTAT was pending, to avoid conflicting judgments.
What did the court decide?
No direction was issued to the Commissioner (Appeals); the matter is to be handled by CESTAT.