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2018 (2) TMI 1496

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..... ANDE AND M.G. GIRATKAR, JJ. Mr. S.N. Bhattad, Advocate for the Appellant. Mr. S.N. Kapur, Advocate for the Respondent. ORAL JUDGMENT (Per R.K.Deshpande, J) : 1. The appeals are admitted and heard finally with the consent of the learned Counsels appearing for the parties.   2. The challenge in these appeals is to the common order dated 7th April, 2017 passed in various appeals by the Cust .....

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..... his Court has passed the following order : "Heard the learned counsel for the appellant. The learned counsel submitted that before the Tribunal, there were two issues for consideration. Out of these two issues, the issue of Cargo Handling Services was before the Tribunal in the matter of M/s Shreem Coal Carriers Pvt. Ltd. vs. Commissioner of Central Excise, Nagpur. The judgment and order passed .....

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..... ending for consideration and decision. Thus the submission is the order of the Tribunal is unsustainable. Considering the issue involved in the present appeal, issue notice to the respondents, returnable after six weeks. Notice to mention that the appeal may be heard and decided finally at the stage of admission itself on the next date, if convenient to this Court." 4. The respondents in these .....

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..... Services. We are, therefore, of the view that the issue pending for decision of the Larger Bench is involved in all these appeals and the Tribunal, therefore, could not have remanded the matter back to the Adjudicating Authority, but should have waited for decision of the Larger Bench. The order impugned cannot, therefore, be sustained and it will have to be quashed and set aside by allowing the .....

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