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2013 (12) TMI 1452 - HC - Central ExciseValidity of order passed by the Tribunal - Held that:- It appears that while disposing of the appeal preferred by the appellant against the OIO [2000 (11) TMI 553 - CEGAT, NEW DELHI] as such the learned Appellate Tribunal did not quash and set aside the OIO passed by the Assistant Commissioner. However, disposed of the said appeal by observing that “the matter could be adjudicated by the competent adjudicating authority”. That with the aforesaid observations the appeal came to be disposed of. Considering the above, it cannot be said that there was no specific order of remand for de novo adjudication. The aforesaid observation suggests that the Appellate Tribunal was of the opinion that the matter is to be adjudicated by the competent adjudicating authority - no reason to interfere with the impugned judgment and order passed by the learned Appellate Tribunal [majority decision]. No error has been committed by the learned Appellate Tribunal which calls for interference of this Court. No question of law much less substantial question of law arises in the present appeal. - Decided against assesee.
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