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Judgment
S. S. Garg, Member (J)
These two appeals are directed against the impugned orders dated 29.06.2018 and dated 30.04.2019 passed by the Commissioner of Central Goods and Service Tax, Gurgaon vide which the Ld. Commissioner has confirmed the demand.
This matter was heard by the Division Bench of this Tribunal and there was a difference of opinion between the Member (Technical) and Member (Judicial) and the matter was referred to the Hon’ble President for referring the matter to the third Member for resolving the difference. Thereafter, the matter was listed before the third Member and the third member vide Interim Order No. 13-14 of 2023 dated 17.11.2023 has held that the opinion expressed by Member (Technical) is correct in law and the appeals are liable to be dismissed.
Today, the matter was listed for drawing the majority opinion in the case but, request was made by the Ld. Counsel for the appellant to defer the pronouncement as they intend to file ROM Application against the Interim Order dated 17.11.2023 passed by the third Member.
This request cannot be entertained, at this stage because the matter is listed today for drawing the majority opinion in the case.
Hence, prayer is declined and as per the majority opinion, the appeals of the appellant are dismissed accordingly.