Commissioner Of Customs Central ... vs Wings Aviation Private Limited

                 THE HON'BLE SRI JUSTICE P.SAM KOSHY
                                    AND
THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY
                             C.E.A.No.30 of 2018
JUDGMENT:( per Hon'ble Sri Justice P.SAM KOSHY)
                   Heard Sri Swaroop Oorilla, learned Senior Standing

      Counsel for the appellant.

      2.           The instant appeal is filed by the Department

      challenging the impugned order dated 21.02.2017 in Appeal

      No.ST/26372/2013. On perusal of the impugned order, it clearly

      reflects that the appeal heard by the CESTAT was that of the

      assessee. The Tribunal at the outset itself had not entertained the

      appeal considering the fact that the issue raised by the assessee

      was already seized by the Hon'ble Supreme Court in the case of

      Indian Institute of Aircraft Engineering v. Union of India 1 and

      which is still pending by the Hon'ble Supreme Court. The appeal

      was disposed of by the CESTAT reserving the right of the

      appellant to revive the appeal subject to outcome of the decision

      of the Hon'ble Supreme Court.




1
    2015(40)STR J315 (SC)
                                       2


3.           Given the said order passed by the CESTAT, we do not

find any adverse order against the present appellant for being

aggrieved of the impugned order. The appeal thus does not have

any merits. At this juncture, the right of the appellant would stand

reserved, if at all, at any point of time, there is an adverse order

passed against the appellant by the Tribunal.

4.           Accordingly, this appeal stands disposed of. No order as

to costs.

5.           As a sequel, miscellaneous applications pending if any

in this appeal, shall stand closed.

                                                        _________________
                                                         P.SAM KOSHY, J



                                          ________________________________
                                          LAXMI NARAYANA ALISHETTY, J

01.09.2023

myk 3 THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY C.E.A.No.30 of 2018 (per the Hon'ble Sri Justice P.SAM KOSHY) 01.09.2023 MYK