TMI Blog2018 (8) TMI 1392X X X X Extracts X X X X X X X X Extracts X X X X ..... re this Court, it is directed that the appeals on remand be kept pending till the decision of this Court in the case of Essar Steel India Ltd. [2016 (6) TMI 1305 - GUJARAT HIGH COURT] - appeal allowed in part. - R/TAX APPEAL NO. 767 to 770 of 2018 and 814 of 2018, 815 of 2018 - - - Dated:- 9-7-2018 - MR. M.R. SHAH AND MR. A.Y. KOGJE JJ. Appearance: - Tax Appeal Nos.767 of 2018 to 770 of 2018 MR NIRZAR S DESAI(2117) for the APPELLANT(s) No. 1 NOTICE SERVED BY DS(5) for the RESPONDENT(s) No. 1 Appearance: - Tax Appeal Nos.814 of 2018 to 815 of 2018 MR NIRZAR S DESAI(2117) for the APPELLANT(s) No. 1 MR DHAVAL SHAH for the RESPONDENT(s) No. 1 ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE M.R. SHAH) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i, learned Advocate has appeared on behalf of the Revenue in each of the appeals and Shri Dhaval Shah, learned Advocate, has appeared on behalf of the respondent-assessee in Tax Appeal Nos.814 of 2018 and 815 of 2018. Though served, nobody appears on behalf of the respective respondent-assessees in remaining appeals. 3. Shri Desai, learned Advocate appearing on behalf of the Department has vehemently submitted that as such, the issue involved in the appeals before the learned Tribunal on merits has been concluded in favour of the Revenue in view of the decisions of this Court in the case of Commissioner of C.Ex. Ahmedabad-II Vs. Cadila Healthcare Ltd., reported in 2013 (30) STR, 3 and in the case of Astik Dyestuff Pvt. Ltd. Vs. Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, it is fairly conceded and admitted that instead of disposing of the appeals, the learned Tribunal could have and ought to have kept the appeals pending rather than passing such an order disposing of the appeals and reserving liberty to both the sides to approach the Tribunal soon after the verdict of this Court in the pending appeal in the case of Essar Steel India Ltd., being Tax Appeal No.444 of 2016. 5. Having heard learned Advocates appearing on behalf of the respective parties and considering the impugned common order passed by the learned Tribunal, we, as such disapprove the manner in which the learned Tribunal has disposed of the appeals. As such, the learned Tribunal ought to have decided the appeals on merits in view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same deserves to be quashed and set aside. 6. As recorded hereinabove, even learned Advocate appearing on behalf of the assessee in Tax Appeal Nos.814 and 815 of 2018 has also stated and submitted that the learned Tribunal ought to have kept appeals pending rather than disposing the appeals with above liberty. 7. In view of the above and for the reasons stated hereinabove, all these appeals succeed. The impugned common order passed by the learned Tribunal is hereby quashed and set aside and the appeals are restored to the file of the learned Tribunal and to avoid any further multiplicity of proceedings /appeals before this Court, it is directed that the appeals on remand be kept pending till the decision of this Court in the case of E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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