TMI Blog2018 (2) TMI 1496X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Adjucating Authority, passed by the Tribunal is hereby quashed and set aside. The matter is remitted back to the Custom, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai to wait for the decision of the Larger Bench on the issue involved. - Central Excise Appeal No. 26 OF 2017 with 23 OF 2017, 24 OF 2017, 25 OF 2017, 27 OF 2017, 28 OF 2017, 29 OF 2017 - - - Dated:- 12-2-2018 - R.K. DESHPANDE 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial Bench. The learned counsel submits that the issue is still pending before the Special Bench for consideration and on an erroneous assumption and presumption, the Tribunal opined that the issue is decided by the Special Bench and remanded the matter back for hearing afresh. The learned counsel for the appellant invited our attention to the communication placed on record dated 04.11.2017. He submits that one of the contesting party i.e. M/s Shreem Coal Carriers Pvt. Ltd. has itself made a statement in the said communication that the matters remanded back to CESTAT Larger Bench are still pending for consideration and decision. Thus the submission is the order of the Tribunal is unsustainable. Considering the issue involved in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these appeals are partly allowed. The common order dt.7.4.2017 which is impugned in all these appeals remanding the matter to the Adjucating Authority, passed by the Tribunal is hereby quashed and set aside. The matter is remitted back to the Custom, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai to wait for the decision of the Larger Bench on the issue involved. 7. We make it clear that the point which is covered by para one of the impugned order passed by the Tribunal shall not be reopened as the department has accepted adjudication in respect of it. We also make it clear that we have not gone into the question as to whether the loading and unloading of coal in the present case is covered by the Cargo Handling S ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
