DATED:7.11.2014 Between:
M/s. G.S.R. Hotels & Estates Pvt. Ltd., Hyderabad.
And The Commissioner of Customs, Central Excise & Service Tax, Hyderabad.
… Appellant ….Respondent Judgment : (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) We have heard the learned counsel for the parties and perused the impugned order of the learned Tribunal.
After hearing the learned counsel for the parties, we think it appropriate to direct the Commissioner of Appeals in the fitness of the situation to dispose of the appeal pending before him. Mr. S. Ravi’s clients will be free to take all points before the learned Commissioner of Appeals, who will be free to adjudicate the same without insisting for any pre-deposit.
The appeal is accordingly allowed. No order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 7th November, 2014 Pnb