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2023 (2) TMI 244 - KERALA HIGH COURTGrant of stay in a case as the present would be different from examining the appeal on merits - import of Solar Inverter - benefit of Notification No.12/2012-CE dated 17.03.2012 - Revenue sought for review of the order of the Commissioner, which was not accepted and finally, the order in Annexure-D was questioned before the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore - HELD THAT:- A few grounds, both on the product and applicability of the exemption notification, have been stated by the Revenue before the Tribunal. The Tribunal is the final authority on a finding of fact. In the case on hand, the consideration that is weighed with authority or the Tribunal for granting or refusing stay is not always akin to the consideration the authorities would be taking for deciding the main case. It is appreciated that the Tribunal would have felt that the effort in disposing of the stay petition and the appeal could be the same. But what misses the attention of the Tribunal is that the argument will certainly be different in deciding a stay petition and the appeal. Though it has not been categorically stated that the appeal has been heard and disposed of along with the stay petition, from the reasons recorded by the Tribunal, we are satisfied that the appeal ought not to have been disposed for hearing and without posting the appeal for considering, disposing of the appeal is unsustainable. This material irregularity has certainly vitiated the consideration. The order under appeal warrants interference, and, accordingly, set aside. The matter is remitted to the Tribunal for consideration and disposal within three months from the date of receipt of the copy of the judgment.
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