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2016 (6) TMI 1178 - HC - Central ExciseMaintainability of petition - the petitioner fairly concedes that though they had pleaded in the reply to the SCN dated 10.10.2013, that due to some unforeseen reasons they had discontinued the manufacturing activities and vacated the premises at Pondicherry and the said fact though noted by the Original Authority, while considering their case, the same was not canvassed before the Original Authority before passing the order dated 24.03.3014 - Held that: - The issue being a factual issue with regard to the closure of the manufacturing activity, the same has to be necessarily agitated before the Appellate Tribunal, which is entitled to re-appreciate the factual position - petition dismissed being non-maintainable - decided against Petitioner.
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