2017 (8) TMI 16

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..... udgment of the Court was made by S. Manikumar, J. ) Challenge in this Civil Miscellaneous Appeal, is to a final order No.40025 of 2017, dated 4/1/2017, passed by the CESTAT, Madras, dismissing the appeal, on pecuniary grounds. 2. Impugned order reads thus:- "Tribunal being over occupied with the heavy demand cases, this small duty demand of Rs. 2.80 lakhs shall be unproductive to be taken up. A .....

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..... ns in terms of which it can be done? 2. Whether, in the facts and circumstances of the case, the Hon'ble CESTAT can dismiss an appeal, relating to determination of rate of duty, on pecuniary grounds, without considering clause (i) of second proviso of sub-section 1 of Section 35 B of the Central Excise Act, 1944? 3. Whether in the facts and circumstances of the case, statutory obligation is .....

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..... record the submission of the learned counsel for the CESTAT/respondent, substantial questions of law, extracted supra, merit consideration. 8. Substantial questions of law are answered in favour of the assessee. Accordingly, this writ petition is allowed and the impugned final order No.40025 of 2017, dated 4/1/2017, passed by the CESTAT, Madras, is set aside. CESTAT is directed to adjudicate the .....

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