TMI Blog2014 (6) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... sed of together. Secondly, judgement cited by the learned Counsel for the appellant have not been considered as no reason have been cited in the final order for deferring with the views expressed in those judgements. Further, the appellant has suffered prejudice, as appeals were not disposed of together. Both the appeals tagged together for final hearing - ROM application allowed. Put up for hearing on 15.07.2019. - Excise RoM Application No. 50413 of 2019 in Excise Appeal No. 51976 of 2018 - MISC. ORDER NO. 50470/2019 - Dated:- 21-6-2019 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) AND MR. BIJAY KUMAR, MEMBER (TECHNICAL) For the Appellant : Shri S. S. Gupta, C.A. and Shri A. S. Hasija, Consultant For the Respondent : Shri V. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chnical) Shri Bijay Kumar, on 12.12.2018 and the same was also heard and order reserved. On that date the order of the other appeal was also pending for drafting and pronouncement. Learned Counsel had pointed out that, as the issue was more or less the same, there submissions in the appeal heard in October, 2018 be considered and the appeals be disposed of together. 4. However, due to some delay taking place in passing the order, more than six months has passed in Excise appeal No. 52657 of 2018, and the Bench relisted the matter for rehearing and this Bench passed the Final Order in Excise appeal No. 51976 of 2018 dated 30.04.2019 as mentioned hereinabove. 5. Learned Counsel for the appellant states that under the facts and circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 (3) GSTL 425 (Tri. All.) v) GTL Infrastructure Ltd. Vs. CCE, Mumbai -2016 (45) STR 389 (Tri. Mum.) 6. Learned Authorised Representative for the Revenue opposes the miscellaneous application for rectification. He further states that as the impugned order is common, the said final order will have a binding effect on the appeal, which is pending. Further, he also states that the appellant is seeking a review of the appeal already disposed of, which is not desirable. Learned AR further relies on the ruling of the Hon ble Supreme Court in the case of Sant Lal Gupta vs. Modern Co-operative Group Housing Society Ltd. -2010 (262) ELT 6 (S.C.) as also in the case of Airef Engineers Pvt. Limited vs. CST, Delhi, Misc. Order No. 50361-50362 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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