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2010 (10) TMI 473 - HC - Central ExciseDemand - once the matter has been finalised on merits, the adjudicating authority had no jurisdiction to initiate proceedings in the same matter without a provision to that effect in the Act - As per statutory Scheme, only remedy of the department against an alleged erroneous order of adjudicating authority is to invoke power under Section 35E(2) of the Act - Accordingly, this writ petition is allowed
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