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2022 (7) TMI 192 - HC - Central ExciseMaintainability of appeal - threshold monetary limit involved in the appeal - HELD THAT:- The show-cause notices were contested by the respondent/assessee and the Commissioner of Central Excise passed a common order dated 31st August, 2006 on all the show-cause notices. As a result the sum total of the total demand made was Rs.1,05,00,205/-. However, as against the said order the assessee preferred five appeals before the Tribunal and the Tribunal by the common order without going into the merits of the matter had merely followed the decision of the Gujarat High Court, in INDSUR GLOBAL LTD. VERSUS UNION OF INDIA & 2 [2014 (12) TMI 585 - GUJARAT HIGH COURT] and allowed the appeals filed by the assessee. As rightly pointed out by Mr. Bhattacharyya, learned Standing Counsel for revenue the decision of the Gujarat high Court in the matter of INDSUR GLOBAL LTD. has been challenged before the Hon’ble Supreme Court and the Hon’ble Supreme Court has entertained the appeal and granted an order of interim stay. It is required to be considered what has to be done in this appeal even assuming that revenue was successful before the Hon’ble Supreme Court and the decision of the Gujarat High Court was reversed and the matter has to be heard, the best that can be done is to remand the matter to the Tribunal to take a decision on merits. This appeal can be disposed of by directing the interest of the revenue by living the questions of law open for adjudication at an appropriate state and an appropriate manner.
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