The Commissioner of GST and Central Excise, Commissionerate, Nagpur-I and II v. M/S Western Coalfields Ltd. (Majri Area), Chandrapur through Chief General Manager
Case brief
What is this about?
Clarification applications (CAT Nos. 2,3,4,5,7,8 of 2022) in Central Excise Appeals Nos. 29,28,23,24,25,27 of 2017, Bombay HC Nagpur Bench, DB (Gharote & Mantri, JJ.), decided 20-03-2025; sought interpretation of paras 6 and 7 of the Court's order dated 12.2.2018 in Central Excise Appeal 26/2017; Court held no ambiguity existed - para 6 only required the Tribunal to await the Larger Bench decision and then decide appeals on merits with all questions left open; Larger Bench decision contended to be already available, hence no impediment to deciding appeals on merits expeditiously; applications rejected, no costs. Neutral citation: 2025:BHC-NAG:2920-DB.
What did the court decide?
Paragraphs 6 and 7 of the order dated 12.2.2018 in Central Excise Appeal 26/2017 and connected matters contain no ambiguity; paragraph 6 merely required the Tribunal to wait for the decision of the Larger Bench on the issue involved and, once that decision is available, to decide the appeal on its own merits, all questions having been left open to be adjudicated subsequently.