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2015 (10) TMI 687 - GAUHATI HIGH COURTDenial of exemption claim - Levy of excise duty - unit is not a new unit and it is old one and the Industrial Policy does not apply to the unit - Held that:- It may be that the appellant has the alternative remedy of appeal; however, the matter is admitted and pending since 2005. At this stage, it may not be proper to direct the appellant to exhaust the remedy of appeal. The illegality committed by the respondents is palpably glaring. The notices are issued without giving opportunity of hearing and without complying with the order of the appellate authority as well as the order of Tribunal. - Appeal disposed of.
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