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Supreme CourtDivision Bench(2014) 09 SC CK 0007

IVRCL-JL (JV) vs Commissioner of Central Excise

Supreme Court Of India · Decided on 15 September 2014 · Citation: (2015) 318 ELT 373 : (2014) 48 GST 405

HON’BLE JUDGES
Dipak Misra, J · Abhay Manohar Sapre, J
RESULT
Partly Allowed
CASE NUMBER
Civil Appeal Nos. 8844, 8847 to 8849 of 2014

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Judgment

5 paragraphs · 361 words
1.

Leave granted. This Court, on 05.09.2014, had passed the following order:

"Mr. K. Radhakrishnan, learned senior counsel appearing for the Revenue, shall file the list of cases which are pending before the Tribunal relating to these kinds of irrigation projects so that this Court can think of transferring all the cases pending in various benches of the Tribunal to the Principal Seat so that there can be a singular judgment. Let the matter be listed on 15th September, 2014".

2.

Mr. Radhakrishnan, learned senior counsel appearing for the Revenue has submitted a list of 47 cases which are pending before the CESTAT, Bangalore. It is his submission that if this Court desires a uniform decision to be rendered by the Tribunal, then all cases pending at Hyderabad, Bangalore and adjacent areas be transferred to CESTAT, Bangalore. Mr. Ganesh, learned senior counsel fairly stated that they have no objection if the cases are transferred to Bangalore, but the demand of pre-deposit should be waived.

3.

Having heard Learned Counsel for the parties, it is directed, that the list of cases that has been given by Mr. Radhakrishnan which are pending at Bangalore be adjudicated along with other cases pending at CESTAT Hyderabad and other places, we think that all the cases should be heard by a Full Bench, presided over by the President CESTAT so that in the ultimate eventuate, uniform order is passed.

4.

As far as the present four appeals are concerned, we dispose of the same directing that the Assessee-Appellant, namely, IVRCL- JL (JV), IVRCL-KBL (JV), IVRCL-KBL (JV) and IVRCL-KBL & MEIL (JV) shall deposit Rs. 50 lakhs, Rs. 1.2 crores, Rs. 50 lakhs and Rs. 15 lakhs respectively before the Tribunal within a period of six weeks towards the pre-deposit. On such deposition being made, the appeals which have been dismissed shall be revived and be transferred to the CESTAT at Bangalore for appropriate adjudication in accordance with law. Be it clarified, we have not expressed any opinion on the merits of the case. The Tribunal shall dispose of the appeals by 15.03.2015. The appeals are disposed of accordingly. There shall be no order as to costs.