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TMI Blog2018 (11) TMI 1364X X X X Extracts X X X X X X X X Extracts X X X X ..... tendent (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 16/04/2004/19/04/2004 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has classified the body built on duty paid chassis by the appellant under Chapter 87.07 of Central Excise Tariff. Briefly the facts of the present case are that the appellants are enga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed without considering the judicial precedents and without properly appreciating the facts of the case. He further submitted that this Tribunal for the earlier period in the appellant's own case which is reported in 2007 (216) E.L.T. 69, the Tribunal also classified the bodies built on chassis under Chapter Heading 87.07 of Central Excise Tariff. Aggrieved by the said order of the Tribunal, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng before the Apex Court and absolute stay has been granted in favour of the appellant. Therefore, in that situation till the matter is finally resolved by the Apex Court, Tribunal may not proceed with the disposal of the present appeal. 4. On the other hand the learned AR appearing for the Revenue has clearly admitted that the appeal in the appellant's own case is pending before the Hon'ble Supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n case for the earlier period which is sub-judice. Consequently, we set aside the impugned order and remand the matter to the adjudicating authority which will decide the appeal on the merits of the case after the decision of the Apex Court where the issue is sub-judice. Accordingly the appeal is allowed by way of remand to the original authority.
(Order pronounced in Open Court on 10/08/2018) X X X X Extracts X X X X X X X X Extracts X X X X
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