- (1.) Appeals admitted.
(2.) The issue involved in these cases is same which is the subject matter in Civil Appeal No. 9725 of 2014 @ Diary No. 28937 of 2014 titled as M/s. Maruti Ispat and Energy Pvt. Ltd. Vs. The Commissioner of Customs, Central Excise and Service Tax, pending in this Court.
(3.) Taking note of the said fact, the Customs Excise and Service Tax Appellate Tribunal had disposed of the appeals, without deciding the question either way, in view of the pendency of the matter in this Court and giving liberty to the respondent herein to come again after having verdict from the Supreme Court. We do not understand this manner of disposing of the appeal. The Tribunal should have kept the appeal pending till the decision of Civil Appeal No. 9725 of 2014 or decide the matter on its own on merits.;