2017 (8) TMI 16

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..... 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. - Civil Miscellaneous Appeal No. 1947 of 2017 - - - Dated:- 17-7-2017 - S. Manikumar And V. Bhavani .....

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..... ve extent. 3. Placing reliance on the Division Bench judgment of this Court, in Roots Multiclean Ltd., Vs. CESTAT, Chennai, reported in 2016 (336) E.L.T.25 (Mad.), the appellant has sought for reversal of the final order and for re-adjudication on merits, by the Tribunal, arising on the following substantial questions of law:- 1. Whether, in the facts and circumstances of the case, the H .....

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..... 4. Material on record, discloses that on 10/7/2017, we directed Mr.A.P.Srinivas, learned counsel for the Commissioner of Central Excise, Coimbatore, to take notice and revert. 5. Going through the impugned order, averments in the supporting affidavit and other materials available on record, Mr.A.P.Srinivas, learned counsel for the CESTAT, fairly submitted that the issues raised in the inst .....

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