2018 (12) TMI 449

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..... es, is expected to do so after adverting to relevant facts. However, a small area of discretion is given to the CESTAT i.e. where the value of the subject matter of the appeal is lower than ₹ 2 lakhs. The parliamentary intent presumably was that in regard to such matters the CESTAT should not be compelled to decide the appeals before it in all cases on merits and rather should be permitted t .....

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..... he appellant s invoking second proviso to Section 129A. According to the appellant the provision did not per se apply to the circumstances of this case. The CESTAT, which has been conferred jurisdiction under law to adjudicate and decide the issues, both on facts and law in all cases, is expected to do so after adverting to relevant facts. However, a small area of discretion is given to the CES .....

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