Tribunal cannot abdicate its duty of deciding the matter on merits till the outcome of pending matter

Supreme Treves Pvt. Ltd. Vs Union of India (Gujrat high court) Gujarat High Court held that Tribunal cannot abdicate its duty of deciding the matter on merits till the outcome of pending matter before Apex Court. Section 35C(1) of the the Central Excise Act, mandates the Tribunal to dispose of the appeals on merits. Facts- It is the grievance of the petitioners that the Tribunal instead of deciding the matter has remanded it to the Assessing Officer in view of the fact that the matter being a case of M/s. PCM Cement Concrete Private Limited vs. Commissioner of Central Excise Customs and Servic...