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2017 (10) TMI 128 - AT - Central ExciseClandestine manufacture and removal - MS Ingots - the second show cause notice is pending adjudication - multiplicity of proceedings - Held that: - The appeal is of the year 2010 and it has been pending before the Tribunal. Ahead of the transition of Indirect Tax to GST, this Tribunal has been given a mandate to dispose of all old cases. Viewed in this light, we are of the considered opinion that it would be appropriate and prudent to close the file for the purpose of statistics - the appeal is disposed as file closed.
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