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2010 (6) TMI 711 - HC - Central ExciseWhether the product, namely, “Sodium Rosinate” is not assessable to Excise duty and as such the detention orders passed on failure of the petitioners to pay the amount of excise duty levied on the goods, are liable to be quashed and set aside? Held that:- In the present cases, the petitioners have accepted the adjudicatory orders and not preferred appeals challenging the same. In that view of the matter, merely because subsequently in the year 1991, the learned CEGAT has held that the said product “Sodium Rosinate” is not assessable to payment of Excise duty, cannot entitle the petitioners, as a matter of right, to the benefit of the said judgment. Merely because some matters were pending before the learned CEGAT cannot give a right to the petitioners to claim, as a matter of right, the refund of excise, when, as a matter of fact, they have failed to challenge the adjudicatory orders. In that view of the matter, no merit is found in the petitions. The petitions are therefore, rejected. Rule is discharged.
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