Reference To Larger Bench To Be Heard At Instance Of Intervener If Appellant Settles Case

The Larger Bench of the CESTAT has held that the hearing and resolution of the issue referred to the Larger Bench is be continued at the instance of the Intervener even if the case of the appellant has been settled under Sabka Vishwas (Legacy Dispute Resolution) Scheme subsequent to the reference to the Larger Bench of the Tribunal.

The Bench thus rejected the contention of the Department that the Miscellaneous Application filed by the intervener was neither maintainable nor entertainable as the intervener was not aggrieved by the decision arising out of the Order-in-Appeal in question. The LB in this regard opined that to be an intervener, on a reference before a Larger Bench, it is not necessary to be an aggrieved party in the appeal from which reference is made.