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2013 (4) TMI 278 - HC - Central ExciseWrit petition against the decision of CESTAT remanding the matter back - principal of natural justice - alternative remedy of appeal under Section 35G - held that:- With the greatest of respect to the learned Tribunal, it is absolutely shocking that an appeal should be remitted on the sole ground that the Department had questioned the legality and the propriety of the order impugned. The earlier order dated 8th January, 2008 of the learned Tribunal, on which reliance has been placed, was an order by consent in a case where both the department and the assessee had appealed. The order impugned smacks of perversity and is violative of principles of natural justice, in that the entire decision is on the ground of the department having questioned the order. It is unfortunate that the learned Tribunal should have converted itself to a departmental Tribunal giving total go by to the principles of fair play in action. The impugned order is set aside and quashed. The Tribunal shall decide the appeal afresh in accordance with law expeditiously preferably within two months from the date of communication of this order.
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