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2023 (9) TMI 234 - SIKKIM HIGH COURTJurisdiction to pass the original order of adjudication - Matter referred to Larger Bench, still pending - HELD THAT:- A plain reading of the judgment of the learned Tribunal in PERFECT TECHNOLOGIES VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS, S. TAX, SILIGURI [2023 (9) TMI 167 - CESTAT KOLKATA], reveals that the learned Tribunal has directed its Registrar to place the matter along with case records before the Hon'ble President of the learned Tribunal for his kind consideration and for constitution of a larger Bench to decide question of law, as framed by the learned Tribunal in paragraph 76 of its judgment. Since it is evident that the learned Tribunal has not been able to come to a clear decision in terms of our order dated 25th August, 2022, we are left with no option but to adjourn the main matter, being Tax App. No. 01/2019, sine die, till a larger Bench of the learned Tribunal is constituted and is able to hear out the matter and pronounce a judgment in respect of the question of law as framed in paragraph 76 of the judgment and order of the learned Tribunal. Application disposed off.
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