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2014 (11) TMI 1007 - HC - Central ExciseThe Tribunal hastily disposed of the appeal while hearing on the stay application - Retrospective withdrawal of exemption - industrial policy granting certain concessions to the north-eastern region of India - Tobacco Company - appeal against the direction to make payment of excise duty from July, 2000 onwards till then with interest at the rate of 24 per cent - Held that:- l. The substantial questions of law have to be framed depending upon the decision of the Tribunal, on merits. It is not a writ proceedings where this Court can exercise its jurisdiction - irrespective of the technicalities - to go into the questions and to decide without the need for remand. The Tribunal should apply its mind and decide the appeal with reference to the material facts and the law applicable and thereafter the further question would arise. - since the Tribunal did not dispose of the appeal on merits it is just and proper that the matter be remanded to the Tribunal for fresh consideration. - Matter restored before the tribunal.
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