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2014 (2) TMI 549 - SC - Central ExciseDemand pursuant to withdrawal of Exemption under Notification No.32/99-CE dated 08.07.1999 vide section 154 of Finance Act, 2003 - Earlier apex Court has uphold the constitutional validity of the withdrawal in R.C. Tobacco (P) Ltd. & Anr. vs. Union of India & Anr. 2005 (9) TMI 80 - SUPREME COURT OF INDIA - Held that - substance in the submission of learned counsel for the appellant that the questions which the High Court had to answer were not really dependent on the upholding of the constitutional validity of Section 154 and the High Court ought to have answered those questions. - matter remanded back to High Court to deal with the questions of law.
Issues:
1. High Court's failure to answer substantial questions of law in an appeal under Section 35G of the Central Excise Act, 1944. Analysis: The judgment by the Supreme Court addressed the challenge to an order of the High Court that dealt with an appeal filed by the assessee-appellant under Section 35G of the Central Excise Act, 1944 against the judgment of the Central Excise and Service Tax Appellate Tribunal (CESTAT). The appeal was admitted for consideration based on substantial questions of law raised by the appellant. These questions included issues related to the disposal of the appeal by CESTAT, the application of Section 11A of the Central Excise Act, 1944, the procedure for recovery of duty, interest charges, and violation of principles of natural justice by the Commissioner of Central Excise, Shillong. The High Court did not provide answers to these questions but referred to a previous judgment of the Supreme Court upholding the constitutional validity of Section 154 and Schedule IX of the Finance Act. The Supreme Court found merit in the appellant's argument that the questions of law raised were independent of the constitutional validity of Section 154, and the High Court should have addressed them specifically. Consequently, the Supreme Court set aside the impugned order of the High Court and remanded the matter back to the High Court with instructions to address the substantial questions of law outlined in the original order. The appeal was disposed of based on these directions, emphasizing the importance of addressing the specific legal issues raised by the appellant in such cases to ensure a fair and thorough consideration of the matter. This judgment highlights the significance of addressing substantial questions of law raised by parties in appeals under specific legal provisions, such as Section 35G of the Central Excise Act, 1944. It underscores the need for courts to provide detailed and reasoned responses to legal issues brought before them, ensuring that all relevant aspects are considered and decided upon appropriately. The judgment serves as a reminder of the importance of upholding principles of natural justice and ensuring a fair and just legal process for all parties involved in such disputes.
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