TMI Blog2016 (9) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioners (Appeals) when the appeal of assessee was taken up and disposed of separately. It is a matter of policy and judicial discipline to hear and dispose the cross appeals arising out of the common impugned order together, for avoiding conflict in orders. Accordingly we set aside the impugned orders in both the appeals and remand the matters to the Ld. Commissioners (Appeals) with the direction to take up both the appeals together for denovo disposal and after hearing the parties to pass a reasoned order in accordance with law. - Appeals allowed by way of remand - S.T. Appeal Nos. 53506 & 54531/14 - Final Order No. 70614-70615/2016 - Dated:- 5-7-2016 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Tec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation, for allowing proportionate refund relatable to export turnover, refund was allowed for rupees 13,35,62,158. 3. Being aggrieved, both the appellant assessee and the Revenue preferred appeal before the Ld. Commissioner (Appeals). The assessee filed their appeal on 18/10/13 and the revenue filed their appeal on 24/12/13. The Appeal of the assessee appellant was taken up for hearing and was disposed of by order dated 26/12/13 by the Commissioner (Appeals), without fixing the appeal of the Revenue together for disposal. 4. Disposing of the appeal of the appellant assessee, the following order was passed: I hereby modify the O-I-O no 166/R/N-III/13-14 dated 16/08/2013 to the following extent:- i. The input service credit co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort service. The case laws, cited by the respondent do not address to this deficiency, hence are not applicable in the present case, and therefore are distinguishable, On the basis of the above discussions findings, I hereby order as under:- The appeal filed by Revenue is upheld and the part of the O-I-O No, 166/R/N-III/13-14 dated 16/08/2013 which pertained to the appeal is set aside. 6. Being aggrieved the assessee appellant have filed appeals against both the separate order before this tribunal. We find that both the orders passed by the Ld. Commissioners (Appeals) are in conflict. Further, the appeal of the Revenue was pending before the Ld. Commissioners (Appeals) when the appeal of assessee was taken up and disposed of separa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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