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2019 (2) TMI 1785 - HC - Central ExciseMaintainability of appeal - whether Tribunal is correct in law to dispose the Appeal as file closed, when there is no provision under Section 35-C (1) of Central Excise Act, 1944 to close the appeal for statistical purposes without going into merits? - the appeal is disposed as file closed based on the issue pending before the larger bench of the Tribunal which is not the only issue involved in the present case. HELD THAT:- We are surprised with the reasons assigned by the Tribunal to close the proceedings. In fact, in terms of Section 35-C (1) of the Act, the Appellate Tribunal may, after giving parties to the appeal an opportunity of being heard, pass such orders confirming, modifying or annulling the decision or order appealed against. The Tribunal may also refer the case back to the authority which passed such decision or order with such directions, as the Appellate Tribunal may think fit, for fresh adjudication or decision, after taking additional evidence, if necessary. The Tribunal noted that the matter was referred to the Larger Bench of the Tribunal. Therefore, one of the two options that could have been exercised by the Tribunal is to keep the matter pending before the Tribunal till a decision is arrived at by the Larger Bench. The second option is to remand the matter for de nova consideration to the adjudicating authority and direct the adjudicating authority to await the decision of the Larger Bench. Unfortunately, the Tribunal did not exercise any of these two options. Therefore, we would be well justified in interfering with the order passed by the Tribunal. The order passed by the Tribunal has to be set aside and is, accordingly, set aside and the matter is remanded to the Tribunal with a direction to the Tribunal to await the decision, which is now pending before the High Court at Ahmedabad in the case of Housing and Urban Development Corporation Ltd. [2012 (7) TMI 1072 - GUJARAT HIGH COURT] and the substantial questions of law are answered in favour of the Revenue.
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