1. Heard Mr. Nirzar Desai, learned senior standing counsel for the appellant and Mr. Dhaval Shah, learned advocate for the respondent.

2. It is an admitted position that the controversy involved in the present case is similar to the controversy involved in the case of Commissioner of Central GST v. Jay Chemical Industries Ltd. which came to be decided by this court vide judgment and order dated 9.7.2018 passed in Tax Appeal No.767 of 2018 and cognate matters, whereby the court had set aside the order passed by the Tribunal and restored the appeal to the file of the Tribunal.

3. In view of the above admitted position, for the reasons recorded in the judgment and order passed by this court in the case of Commissioner of Central GST v. Jay Chemical Industries Ltd., (supra) the impugned order dated 15.2.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad in Appeal No.E/10339-10340/2016 is hereby quashed and set aside and the appeals are restored to the file of the Tribunal and to avoid further multiplicity of proceedings/appeals before this court, it is directed that the appeal on remand will be kept pending till this court renders a decision in the case of Essar Steel India Limited, being Tax Appeal No.444 of 2016.

4. The appeal is partly allowed to the aforesaid extent.