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TMI Blog2020 (9) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Tribunal and the same have been dealt with by the Tribunal in appropriate manner by reasoned order thereon. Though the learned counsel for the respondent Assessee also raised a plea before us that the Revenue stakes involved in the present case are below the prescribed monetary limit as per the latest litigation policy of Revenue Department, we are not inclined to consider the same at thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court in Commissioner of Central Excise -Vs- Angadpal India Pvt.Ltd reported in 2015 (325) ELT 228 (SC) holding that the Rule 96 ZQ of the Central Excise Rules having been struck down by the Madras High Court in Beauty Dyers -vs- Union of India reported in [2004 (166) E.L.T.27 (Mad)], in view of the said judgment, the adjudication order cannot be sustained. 3. Learned counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Petition before the learned Tribunal to raise all its contentions and unless the Tribunal deals with the said contentions and gives its own reasons for deciding the case, we are of the view that no question of law can be said to be arising from the present impugned order passed by the learned Tribunal. 7. Therefore, we dismiss this appeal with the aforesaid liberty to the appellant Revenue. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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