Commissioner Central GST And Central Excise Vadodara 1 vs. Inox INDIA LTD

Held

The Court held that the present Tax Appeals should be allowed on the same terms as the order passed in Tax Appeal No. 767 of 2018 and allied Tax Appeals. The impugned common order passed by the learned Tribunal dated 31.07.2017, in various appeal numbers including E/11598/20156, E/10763/2015, E/11597/2016, E/11684/2016, E/11000/2015, E/13585/2014, E/11614/2015, E/11316/2015, E/11804/2016, and E/13969/2014 & E/13970/2014, was quashed and set aside. The appeals were restored to the file of the learned Tribunal. To avoid multiplicity of proceedings, the appeals on remand were directed to be kept pending until the decision of this Court in the case of Essar Steel India Ltd., being Tax Appeal No. 444 of 2016. The Revenue was permitted to file an application for fixing an early hearing date for Tax Appeal No. 444 of 2016, as its decision would directly impact the pending appeals before the Tribunal. The ratio is that where a group of appeals are identical and a consensus exists, the court will follow its previous order in similar matters, remanding the case for fresh consideration pending a decision in a related significant case.

Facts

The Commissioner of Central GST and Central Excise, Vadodara, filed these Tax Appeals against an order passed by the learned CESTAT. The appeals were heard along with other group of appeals, specifically Tax Appeal No. 767 of 2018 and allied Tax Appeals. The petitioner (Revenue) and the respondent (INOX INDIA LTD) had a broad consensus to dispose of these appeals on the same terms as the aforementioned group of appeals. The core of the dispute appears to stem from a common order passed by the learned CESTAT, which was the subject of challenge in the earlier group of appeals. The procedural history indicates that these matters were being remanded to the CESTAT for fresh decisions.

Key Issues

1. Whether the impugned common order passed by the learned CESTAT dated 31.07.2017 is liable to be quashed and set aside and the appeals restored to the file of the learned Tribunal for fresh decision? Petitioner's Arguments: The Revenue contended that the appeals should be disposed of on the same terms as other group of appeals, specifically Tax Appeal No. 767 of 2018 and allied Tax Appeals, which were allowed and remanded to the CESTAT. They relied on the order passed by the Division Bench of this Court in Tax Appeal No. 767 of 2018 dated 09.07.2018. Respondent's Arguments: The respondent (INOX INDIA LTD) agreed with the petitioner's submission for a consensus-based disposal, aligning with the outcome of the previously decided group of appeals. They did not present separate arguments but concurred with the approach of remanding the matters.