TMI Blog2021 (2) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstance - applicability of provisions of Section 35C of the Central Excise Act, 1944 - HELD THAT:- The writ petitions were heard by the learned Single Bench and by order dated 09.03.2012, this Court directed that the personal hearing of the respondent-assessee scheduled to be held on 09.03.2012, shall not go on until further orders. When this matter was brought to the notice of the Tribunal, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sivagnanam And Honourable Ms. Justice R.N. Manjula For the Appellant : Mr.V.Sundareswaran, SSC For the Respondent : Mr.P.R.Renganath JUDGMENT T.S.SIVAGNANAM, J) This appeal, filed by the appellant under Section 35G of Central Excise Act, is directed against the order dated 03.07.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), South Zonal Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The respondent-assessee has filed a writ of declaration to declare the provisions of Section 65(105)(zzze) and Section 67(3) of the Finance Act, 1994 as ultra vires Article 14, 19(1)(g) and 265 of the Constitution of India. The respondent-assessee has also filed a writ of prohibition to prohibit the Commissioner of Service Tax, Chennai from taking action pursuant to the Show Cause Notice No.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter has to be heard by a Division Bench and the writ petitions are also pending. 7. We are of the considered view that the appeal may be kept pending before the Tribunal and should not be disposed of till the writ petitions are disposed of in one way or another or if any interim orders are passed in the writ petitions. 8. With the above reasons, the appeal is allowed and the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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