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2014 (6) TMI 194 - KERALA HIGH COURTMaintainability of appeal - Single member bench of CESTAT decided the appeal against the assessee denying the request for adjournment - similar issue was pending before the division bench of the CESTAT of the same assessee - Held that:- This is a peculiar situation where the appeals filed by the Revenue as well as the petitioners ought to have been heard and decided together especially on account of the fact that the appeals had arisen from a common order. When it was brought to the notice of the Single Member of the Tribunal that the appeals were pending before the Division Bench, the said authority ought to have refrained from passing an order on merits. Under these circumstances, I am of the view that Ext.P4 is liable to be interfered with despite the fact that the petitioners have an appellate remedy. There is a peculiar situation in this case by which the petitioners will not be in a position to agitate the matter pending before the Division Bench on account of the orders passed in Ext.P4. Hence, it is necessary in the interest of justice that the petitioners should be given an opportunity to agitate their rights in the appeal and accordingly Ext.P4 is liable to be set aside - Decided in favour of assessee.
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