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2017 (8) TMI 17 - HC - Central ExciseCENVAT credit - reversal of the final orders and re-adjudication - Held that - reliance placed in the case of M/s. Roots Multiclean Ltd. Versus The Customs Excise and Service Tax Appellate Tribunal, The Commissioner of Central Excise 2016 (2) TMI 16 - MADRAS HIGH COURT , where it was held that when the dispute raised is touching the valuation of the property, the Tribunal has no discretion to refuse to admit the appeal - CESTAT is directed to adjudicate the issues raised in the appeals and pass orders on merits - petition allowed - decided in favor of petitioner.
Issues:
Challenge to final orders of CESTAT on pecuniary grounds Analysis: The Civil Miscellaneous Appeals were filed challenging final orders of CESTAT, Madras, dismissing the appeals on pecuniary grounds due to the quantum of Additional Excise Duty involved. The Tribunal dismissed the appeals concerning duty demand but waived the penalty due to an interpretational error of law. The appellants sought reversal and re-adjudication based on substantial questions of law, questioning the Tribunal's jurisdiction to dismiss appeals without mentioning statutory provisions, considering relevant clauses, and fulfilling statutory obligations. Placing reliance on a Division Bench judgment and substantial questions of law raised by the appellants, the matter was brought before the court. The counsel for the Commissioner of Central Excise accepted notice on behalf of the respondent. After reviewing the impugned orders, supporting affidavits, and materials on record, the counsel for CESTAT acknowledged that the issues raised were covered by a reported decision. The court also reviewed the reported judgment and found that the substantial questions of law raised by the appellants deserved consideration. The court ultimately ruled in favor of the assessees, allowing the writ petitions and setting aside the final orders of CESTAT. The Tribunal was directed to adjudicate the issues raised in the appeals and pass orders on merits and in accordance with the law expeditiously. No costs were awarded, and the connected Miscellaneous Petitions were closed.
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