TMI Blog2020 (3) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court in the case of Mercedes India Ltd. However, before concluding finally on the issue, we find that it will be appropriate to let the Tribunal examine the above cited decisions rendered by the co-ordinate benches and then take an informed decision whether the appeal is premature or otherwise. The appeal is restored to the file of the Tribunal. The Petitioner will place the compilation of the above decisions and any other decisions for consideration of the Tribunal on the question of maintainability of the appeal. The Tribunal after considering these decisions will take a decision regarding maintainability of the appeal. Petition disposed off. - WRIT PETITION NO. 232 OF 2020 - - - Dated:- 13-3-2020 - NITIN JAMDAR AND ABHAY AHU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 11 January 2010. The Commissioner (Appeals) allowed the appeal and set aside the order dated 11 January 2010. 5. The Petitioner filed an appeal before the Tribunal. The Tribunal observed that to render a decision on the goods which are yet to be provisionally assessed would be a premature venture. The Tribunal held that the impact of the impugned order will result in final assessment and, therefore, at this stage, entertaining the appeal would be premature. Accordingly, by the impugned order, the Tribunal dismissed the appeal as pre-mature. 6. After the order was passed, the Commissioner of Customs issued two communications to the Petitioner stating that the Department would proceed for final assessment under section 189 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal filed against the order passed by the Tribunal on merits has been dismissed by the Apex Court in one of the cases. He submitted that if such a view taken in the impugned order is permitted to be taken by the Tribunal, it will unseat the consistent view taken by the Tribunal where the Tribunal has entertained appeals arising from GATT Valuation Cell via the Commissioner (Appeals). 9. In the impugned order passed by the Tribunal, we do not find any reference to the other orders passed by the Tribunal. The Division Bench of this Court in the case of Mercedes Benz India Pvt.Ltd. v. Union of India 2010 (252) ELT 168 (Bom.) has stressed upon the Tribunal the need to give deference to the decisions of its co-ordinate benches. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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