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2020 (7) TMI 531

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..... oth the appeals are disposed of as not maintainable before this High Court with the liberty to take appropriate steps in accordance with law before the appropriate forum - appeals disposed off. - R/CIVIL APPLICATION NO. 1578 of 2020 In F/TAX APPEAL NO. 2258 of 2020 With F/TAX APPEAL NO. 2258 of 2020 With R/TAX APPEAL NO. 2332 of 2010 - - - Dated:- 20-7-2020 - HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH and HONOURABLE MR. JUSTICE J.B.PARDIWALA Appearance: MR ANKIT SHAH(6371) for the Applicant(s) No. 1 for the Respondent(s) No. 1 COMMON ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. As the Tax Appeal No.2332 of 2010 has already been admitted on two substantial questions of law vide order dated 19t .....

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..... following order was passed by this Court dated 13-07-2020: Mr. Ankit Shah, learned counsel for the applicant, states that on the same questions of law as has been raised in the present appeal, Tax Appeal No.2332 of 2010 filed earlier is pending before this Court. The impugned judgment of the Tribunal is based upon the earlier judgment of the Tribunal dated 20.04.2010, against which the aforementioned appeal is said to have been preferred by the Department. Connect with Tax Appeal No.2332 of 2010. Let both the appeals be listed on 20.07.2020. On the next date of hearing, Mr. Ankit Shah, learned counsel for the appellant may come prepared with the merits of the matters. 5. Today when the matters are taken up for final hearin .....

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..... s in both the appeals passed by the Appellate Tribunal are one relating to the rate of duty of service tax. According to Mr. Shah, the appeal would lie before the Supreme Court. In such circumstances referred to above, Mr. Shah, the learned Standing Counsel prays that both the appeals may be appropriately disposed of. 7. In view of the aforesaid, both the appeals are disposed of as not maintainable before this High Court with the liberty to take appropriate steps in accordance with law before the appropriate forum. 8. Both the appeals stand disposed of accordingly without expressing any opinion on the merits of the substantial questions of law involved. 9. As F/Tax Appeal No.2258 of 2020 is disposed of as not maintainable, the conn .....

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