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2014 (9) TMI 183 - HC - Central ExciseRestoration of appeal - earlier appeal was rejected by the tribunal for want of COD clearance - held that:- The impugned order of the learned Tribunal may have been passed on 22nd April, 2013, four days before the Division Bench delivered its judgment in Bharat Sanchar Nigam Ltd. v. Commissioner of Central Excise & Service Tax, Siliguri, Commissionerate [2014 (5) TMI 169 - Calcutta High Court]. The learned Tribunal ought, to have appreciated that its Larger Bench judgment in the case of Burn Standard [2013 (11) TMI 615 - CESTAT KOLKATA] could no longer be good law in view of the judgment and/or order of the Single Bench of this Court dated 3rd January, 2013 in W.P. No. 1009 of 2012 (Steel Authority of India Limited v. Customs, Excise and Service Tax Appellate Tribunal, East Zone), which was not interfered with or set aside by any higher forum. - Tribunal directed to dispose of the appeal/stay application as expeditiously as possible - Decided in favor of assessee.
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