2017 (8) TMI 17

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..... Respondent : Mr.A.P.Srinivas ORDER ( Judgment of the Court was made by S.Manikumar, J ) Challenge in these Civil Miscellaneous Appeals, is to final order Nos.41988 and 42034 of 2016, dated 20/10/2016, passed by the CESTAT, Madras, dismissing the appeals, on pecuniary grounds. 2. Impugned orders reads thus:- "Looking into the quantum of Additional Excise Duty of Rs. 1,54,908/- involved and Tri .....

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..... ces of the case, the Hon'ble CESTAT can dismiss an appeal, relating to determination of rate of duty, on pecuniary grounds, without mentioning the statutory provisions 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 .....

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..... by the reported decision in Roots Multiclean Ltd's case. 6. We have also gone through the reported judgment. 7. Placing on 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 assessees. Accordingly, the writ petitions are allowed and the impug .....

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