CESTAT cannot dismiss an appeal when a writ application thereto is pending before a high court

A Calcutta High Court judgment today held that Customs, Excise, Service Tax Appellate Tribunal (CESTAT) cannot dismiss an appeal when a writ application thereto is pending before a high court. The order gave much awaited relief to many appellants whose applications and pleas were pending before the CESTAT and had moved a writ application in the different high courts challenging the tribunal`s orders. While allowing a batch of writ petitions, Mr Justice Soumitra Pal held that CESTAT was not justified in dismissing the appeals for non-compliance of the order directing pre-deposit in view of the insertion of section 35 C (2A) of Central Excise Act and a similar section in Customs Act.