TMI Blog2016 (2) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the individual cases. We would have appreciated if, the Tribunal had passed the Final Order in one case and the same is adopted in other batch of cases. The scope of Interim Order is very limited. It is temporary and effective only during the pendency of litigation; ceases to exist as soon as the Final Order is passed. No law can be laid down in an interim order. The procedure adopted by the Tribunal is strange and contrary to the settled principles of law. Passing Final Order, referring to the paragraphs in the Interim Order is not a speaking order. As such, the order passed by the Tribunal is not sustainable. - Matter remanded back. - CEA No.11/2015 - - - Dated:- 25-1-2016 - MR. N.K. PATIL AND MRS. S. SUJATHA, JJ. For The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on-speaking one and if so, whether Tribunal is empowered to pass non-speaking orders while disposing of statutory appeals and while discharging judicial functions? 2. The facts in brief are: That the respondent is in the business of providing software engineering and support services including development of application software for accessories for commercial models, evaluation installment of software drivers, tests on to mobile handsets etc., and took credit on these services. Two refund claims were filed by the assessee for the period March 2007 and April 2007 to March 2008 and the amount involved was ₹ 4,87,439/- and ₹ 75,07,708/- respectively being the accumulated service credit due to export of services. Show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matters. This technique was adopted by the Tribunal to reduce the pendency of appeals. This clubbing of the cases and passing a common interim order was opposed by the learned counsels appearing for the parties. It was submitted before the tribunal that it would be appropriate to decide each case individually instead of passing common order on the common issues. After considering the said submissions, the Tribunal held that an order identifying common/legal issues will be passed and thereafter individual appeals will be taken up treating the matters as part heard. Accordingly, subsequent to passing of the Interim Order on 18.09.2014, the Final Order in the present case was passed on 29.09.2014. The two issues involved in this case are [a] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessee is within the normal period. In view of the said finding given by the Tribunal in the Interim Order, there was no necessity to reproduce the same in the Final Order. Common issues were involved in number of cases, in order to reduce pendency, the cases involving common issues were clubbed together and Interim Order was passed, so that the same can be adopted in the Final Order of individual cases. As such, this technique adopted by the Tribunal cannot be found fault with. Accordingly, he seeks to confirm the Order passed by the Tribunal and to answer the questions of law in favour of the Assessee and against the Revenue. 6. Having heard the learned Counsel appearing for the parties and perusing the material on record, it is clea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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