2017 (8) TMI 17

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..... e [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. - Civil Miscellaneous Appeal Nos. 2185 and 2186 of 2017 - - .....

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..... e parties for which, there shall not be penalty. That is waived. Appeal is allowed only to this extent. In the result, appellant gets partial relief on penalty only. 3. Placing reliance on the Hon'ble Division Bench judgment of this Court, in Roots Multiclean Ltd., Vs. CESTAT, Chennai, reported in 2016 (336) E.L.T.25 (Mad.), and on the following substantial questions of law, the appellant .....

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..... 944, to dispose on merits after being heard, an already admitted appeal under Section 35 B of the Central Excise Act, 1944, relating to determination of rate of duty 4. Mr.A.P.Srinivas, learned counsel for the Commissioner of Central Excise, Coimbatore, accepts notice on behalf of the respondent. 5. Going through the impugned orders, averments in the supporting affidavits and other materia .....

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