The Commissioner of GST and Central Excise, Commissionerate, Nagpur-I v. M/S Western Coalfields Ltd. Chandrapur
Case brief
What is this about?
Clarification applications (CAT) by respondent/applicant M/s Western Coalfields Ltd against appellant Commissioner of GST & Central Excise, Nagpur; construction of earlier DB order dt. 12.2.2018 in Central Excise Appeal 26/2017, paras 6 & 7 - no ambiguity found; CESTAT/Tribunal freed to decide pending excise appeals on merits after Larger Bench decision; neutral citation 2025:BHC-NAG:2917-DB; advocates: S.N. Bhattad (appellant), Lalita Phadke (applicant/respondent); decided 20-03-2025.
What did the court decide?
Reading paragraphs 6 and 7 of the order dated 12.2.2018 discloses no ambiguity: paragraph 6 merely directs the Tribunal to wait for the Larger Bench decision 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.