TMI Blog2021 (7) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... decision had not attained finality - HELD THAT:- There are no reason to relegate the petitioner to the appellate remedy at this stage. In our opinion, interest of justice would be sufficiently served if a limited remand is ordered to the Commissioner (Appeals-III) for revisiting his decision based on the circumstance that the decision of the Customs, Excise and Service Tax Appellate Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it petition. 2. The sole ground on which challenge is laid by Mr. Paranjape, learned advocate for the petitioner to such appellate order is that the Appellate Authority, i.e., Commissioner (Appeals-III), GST CX, Mumbai felt not to be bound by the decision dated April 12, 2018 of the Regional Bench of the Customs, Excise and Service Tax Appellate Tribunal at Allahabad in the case of M/s. ICS F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned appellate order. 3. Mr. Jetly, learned senior advocate appearing for the respondents, does not dispute that the decision of the Customs, Excise and Service Tax Appellate Tribunal dated April 12, 2018 has since attained finality with the dismissal of the appeal preferred thereagainst by the Commissioner of Service Tax, Noida. He, however, submits that the petitioner has a further rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier decision which is impugned before us. However, if even after consideration of the decision in ICS Foods Pvt. Ltd. (supra) there is no change in the final outcome, the Commissioner shall be at liberty to pass a fresh order, whereafter the petitioner may have to pursue his remedy in appeal before the Additional Secretary. 5. With this direction, the writ petition stands disposed of. No co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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