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2007 (7) TMI 214 - SC - Central ExciseWhether an appeal is valid or competent is a question entirely for the appellate court before whom the appeal is filed to decide and this determination is possible only after the appeal is heard but there is nothing to prevent a party from filing an appeal which may ultimately be found to be incompetent e.g., when it is held to be barred by limitation. From the mere fact that such an appeal is held to be unmaintainable on any pound whatsoever, it does not follow that there was no appeal pending before the court. In the instant case the appeal is to be treated as pending. The High Court was not justified in dismissing the writ petition. The impugned order of the High Court is set aside. Orders of the designated authority rejecting the declaration filed by the appellant are quashed. The appeal is allowed with no order as to costs.
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