261 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CMs No.15592-93 CII of 2025 in/& CEA No.17 of 2020 Date of Decision: 04.09.2025 Commissioner Central Excise and Service Tax, Rohtak …Appellant Versus Som Sugandh Industries Ltd. …Respondent CORAM: HON’BLE MRS. JUSTICE LISA GILL HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA Present:- Mr. Sourabh Goel, Senior Standing counsel with Ms. Geetika Sharma, Advocate, for appellant-CBIC. Mr. Mukul Singla, Advocate for the respondent. * * * * LISA GILL, J. (Oral) CM No.15592-CII of 2025 Affidavit dated 18.07.2025 (Annexure R-1) is taken on record subject to just exceptions. Application is, accordingly, allowed. CM No.15593-CII of 2025 Prayer in this application is for seeking pre-ponement of date of hearing and disposal of main appeal bearing CEA No.17 of 2020 in light of affidavit dated 18.07.2025 (Annexure R-1) filed by respondent. No objection thereto is raised by learned counsel for non- applicant. SEEMA SHARMA 2025.09.08 14:30 I attest to the accuracy and authenticity of this order/judgment CMs No.15592-93 CII of 2025 in/& CEA No.17 of 2020 ..2.. Keeping in view the above, application is allowed and hearing of main appeal is pre-poned for today itself and taken on Board at request and with consent of learned counsel for parties. CEA No.17 of 2020 1. This appeal has been filed challenging interim order No.IO/26/2020-CM(BR) dated 09.10.2020 (Annexure A-6) passed by the Customs, Excise & Services Tax Appellate Tribunal, Chandigarh, on the ground that a single member (Judicial) of learned Tribunal does not have jurisdiction to decide the matter involving interest over Rs.50 lacs, thus continuation of proceedings before learned Tribunal with one single member was unwarranted. 2. Notice of motion in this appeal was issued on 27.10.2020 and proceedings before learned Tribunal were stayed. 3. Learned counsel for respondent, while referring to affidavit dated 18.07.2025 of the authorised signatory of respondent, submits that as of now, learned Tribunal is functional with two members, therefore, the matter be decided by learned Tribunal in accordance with law with parties at liberty to raise all pleas available to them before learned Tribunal. 4. Learned counsel for appellant affirms and verifies that learned Tribunal, as of now, is functional with two members, therefore, there can possibly be no objection to the matter being decided by learned Tribunal constituted of two members. 5. Keeping in view specific stand of parties as above, the pending matter in question be decided by learned Tribunal now constituted with two members in accordance with law. The question of law, as raised in this SEEMA SHARMA 2025.09.08 14:30 I attest to the accuracy and authenticity of this order/judgment CMs No.15592-93 CII of 2025 in/& CEA No.17 of 2020 ..2.. appeal, is left open for adjudication in appropriate proceedings. Parties to appear before learned Tribunal on 22.09.2025. 6. Appeal is, accordingly, disposed of. (LISA GILL) JUDGE 04.09.2025 (MEENAKSHI I. MEHTA) seema JUDGE Whether speaking/reasoned: Yes Whether Reportable: Yes/No SEEMA SHARMA 2025.09.08 14:30 I attest to the accuracy and authenticity of this order/judgment