HOTEL EMPIRES Vs. COMMISSIONER (APPEALS), CENTRAL EXCISE

JUDGEMENT

(1.) Heard Mr. J. Sahoo, Learned Sr. Advocate for the petitioner and Mr. Ch. S. Mishra, Learned Sr. Standing Counsel for the Central Excise, Customs and Service Tax Department.

(2.) The petitioner being aggrieved by an order of adjudication dtd. 26/9/2014 passed by the Joint Commissioner of Central Excise, filed a statutory first appeal before the Commissioner (Appeals) which came to be registered as Appeal No. 75/ST/B-I/2016. It further appears that the Revenue being aggrieved by the self same order of adjudication had also preferred an appeal registered as Appeal No. 120/ST/B-I/2014.

(3.) It transpires from the facts of the present case is that the appeal filed by the present petitioner, namely, Hotel Empires was heard by the appellate authority and was partly allowed by order dtd. 27/10/2016 under Annexure-3 but, at the same time, the appeal filed by the Revenue against the self same order of adjudication remain pending. It further appears that after the disposal of the petitioner's appeal, a notice has been issued to the petitioner in connection to the appeal filed by the revenue against the self same adjudicatory order for hearing.