COMMISSIONER OF CENTRAL EXCISE Vs. GODREJ INDUSTRIES LTD.

JUDGEMENT

(1.) Feeling aggrieved and dissatisfied with the impugned common order dated 11-11-2013 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad in Appeal Nos. E-10634 to 10636 of 2013, Revenue has preferred all these Tax Appeals with the following proposed substantial questions of law :

(2.) Having heard Mr. R.J. Oza, learned counsel appearing on behalf of the department and considering the impugned judgment and order passed by the learned Tribunal, it appears that while passing the impugned judgment and order, the learned Tribunal has relied upon the decision of the Tribunal in the case of Sarla Performance Fibers Ltd. v. CCE, Vapi, reported in 2010 (253) E.L.T. 203 (Tri.-Ahmd.). It is reported that against the aforesaid order passed by the learned Tribunal in the case of Sarla Performance Fibers Ltd. (supra), the department preferred Tax Appeal Nos. 2012 of 2010 along with other Tax Appeals and by order dated 19-1-2012 [2014 (307) E.L.T. 470 (Guj.)], the Division Bench of this Court has held that against the order passed by the learned Tribunal in the case of Sarla Performance Fibers Ltd. (supra), appeal would not be maintainable before this Court and the appeal would be maintainable before the Honble Supreme Court. In the said decision, the Division Bench has observed as under:-

(3.) In view of the above decision of the Division Bench of this Court, all these appeals are not required to be entertained and are required to be returned to the appellant to prefer appeals before appropriate Court and/or the Honble Supreme Court to challenge the impugned order passed by the learned Tribunal before the Honble Supreme Court, if permissible under the law. Under the circumstances, all these appeals are not entertained and are disposed of. Registry is directed to return the Appeal Memo of the respective appeals with Annexures, after keeping xerox copies of the same, to the learned advocate appearing on behalf of the appellant, so as to enable the appellant to present the same before the appropriate Court considering the provisions of the Central Excise Act.