TMI Blog2021 (7) TMI 1029X X X X Extracts X X X X X X X X Extracts X X X X ..... ty on a given goods or otherwise? - Clandestine removal - demand of duty from two companies SAS and ASRM, who jointly involved in the manufacturing of the goods - HELD THAT:- The appeal admitted on substantial questions of law. Due to efflux of time, we are of the view that it may not be necessary to adjudicate these appeals and decide the substantial question of law as the department has avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed:- 5-1-2021 - T.S. Sivagnanam and R.N. Manjula, JJ. Shri K. Mohanamurali, for the Appellant. Shri S. Murugappan and Mrs. R. Hemalatha, for the Respondent. JUDGMENT These appeals have been filed by the Revenue under Section 35G of the Central Excise Act, 1944 challenging the order dated 8-3-2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve heard Mr. K. Mohanamurali, Learned Counsel for the appellant, Mrs. R. Hemalatha, Learned Counsel for the first respondent and Mr. S. Murugappan, Learned Counsel appearing for the second respondent. 4. The appeals are of the year 2007 and we find that the order of direction issued by the Tribunal impugned before us has been given effect to and the Department had issued Show Cause Notices to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st course open would be is to direct the Commissioner of Central Excise, Tiruchirapalli, to adjudicate the Show Cause Notices after affording reasonable opportunity to the assessee and take a decision in the matter. Since we are inclined to issue such a direction, the necessity to answer the substantial question of law does not arise in these appeals and therefore, we are inclined to leave the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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