High Court disposed of D.B. Central/excise Appeals directing the adjudicating authority to consider notifications 41/2007-ST and 451/2007-ST while remitting the matter with an opportunity of hearing.
Direction to remitter authority to consider notifications 41/2007-ST and 451/2007-ST and decide after hearing.
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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Central/excise Appeal No. 39/2017
HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE DINESH MEHTA
Order
13/09/2018
Learned counsel for the parties submit that controversy involved in the instant appeals stand covered by order dated 06.03.2018 passed by a Coordinate Bench in a batch of appeals led by D.B. Central/excise Appeal No.68/2017 (Union of India Vs. M/s Sharda Gum & Chemicals (Unit-II).
The said appeals were disposed of by a coordinate bench with direction in the following terms: -
(2 of 2)
[EXCIA-39/2017]
“Accordingly, and in view of above, all these appeals are hereby disposed of with a direction to the original adjudicating authority to whom the matter is remitted by the Customs/Excise & Service Tax Appellate Tribunal, New Delhi, that at the time of deciding the case fresh, both the notifications No.41/2007-ST and 451/2007-ST dated 06.10.2007 shall be considered and the matter may be decided after providing opportunity of hearing to both the parties.”
Accordingly, these appeals are also disposed of with direction in the terms indicated above.
(DINESH MEHTA),J
(SANGEET LODHA),J
DJ/- 23 & 24
Sangeet Lodha
Dinesh Mehta
As recorded by the court registry
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