TMI Blog2023 (5) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... ing been admitted by the Hon ble Supreme Court, cannot, in the absence of disposal thereof or any stay pending such disposal, be ignored by adjudicating authorities merely for that reason. It is not open to the adjudicating authority to describe the decision of the Tribunal as flawed merely from challenge mounted, even if on such lines, before the Hon ble Supreme Court. The response of Larger Bench of the Tribunal to the reference would find suitable fitment within the issues for appellate resolution before the Division Bench. The true perspective of the decision of the Larger Bench would be available only then. In the absence of such closure, it did not behave the adjudicating authority to proceed without awaiting that. The matter r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16th July, 2020. However, noting the reference made by a Division Bench of the Tribunal in Abharan Jewellers v. Commissioner of Central Excise Service Tax, Mangalore [2018 (12) GSTL 344 (Tri. - Bang.)] to the Hon ble President for constitution of a Larger Bench in view of conflicting decisions and of appeal preferred against the order of the Tribunal in Excise Commissioner of Central Excise, Raipur v. Anopchand Trilokchand Jewellers P Ltd [2017 (356) ELT 271 (Tri. - Del.)] , the adjudicating authority by letter dated 21st July 2020, made known its intention to keep the dispute pending in call book which, however, was objected to by the noticee citing circular [no. 732/48/2003-CX dated 5th August 2003] of Central Board of Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... splaced. The reasonable period may vary for case to case. However, when the notices are being kept in abeyance (by keeping them in the call book as in this case), the Revenue should keep the parties informed of the same. This serves two fold purpose - One it puts the party to notice that the show cause notice is still alive and is only kept in abeyance. Therefore, the party can then safeguard its evidence, till the show cause notice is taken up for adjudication. Secondly, if the notices are being kept in the call book for some reason, the party gets an opportunity to point out to the Revenue that the reasons for keeping it in call book are not correct and the notices could be adjudicated upon immediately. This is the transparent manner in w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal as flawed merely from challenge mounted, even if on such lines, before the Hon ble Supreme Court. Validity as precedent may not, therefore, be questioned by such authority. Furthermore, the reference to the Larger Bench in re Abharan Jewellers others has since attained finality with response therefrom and disposal of appeal, on the same issue as here, by Division Bench of the Tribunal is awaited. The adjudicating authority, despite being made aware of the reference, had chosen to carry the proceedings to its logical conclusion without awaiting developments that could very well have a bearing on the outcome. It was not appropriate for the matter to be taken up for hearing at all in the circumstances. 7. The response of Larg ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
