T.S. SIVAGNANAM, CJ. :
1. This appeal has been preferred by the appellant/revenue under Section
35B of the Central Excise Act, 1944 (the Act), challenging the order passed by
the Customs, Central Excise and Service Tax Appellate Tribunal, Kolkata, East
Regional Bench in Appeal No. E/176/2009-DB, CO-58/2009 dated 18 th May,
2018.
2. This appeal was heard by the Division Bench on 16 th January, 2019 and
the Hon’ble Division Bench held that no substantial question of law is involved
in the appeal. However, the Hon’ble Division Bench set aside the impugned
order passed by the Tribunal and directed the Tribunal to re-hear the appeal
properly in accordance with law and determine the same with reasons upon
hearing the parties within a time frame. The assessee preferred appeal before
the Hon’ble Supreme Court in SLP(C) No(s). 1716/2020. The Hon’ble Supreme
Court by order dated 14th February, 2024 set aside the order passed by the
Hon’ble Division Bench dated 16 th January, 2019 with a direction to this Court
to dispose of the appeal in accordance with law as expeditiously as possible.
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