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2019 (2) TMI 1615 - MADRAS HIGH COURTWhether in the facts and circumstances of the case, the Tribunal is correct in law to dispose the Appeal as file closed, when there is no provision under Section 35-C (1) of Central Excise Act, 1944 to close the appeal for statistical purposes without going into merits? HELD THAT:- In terms of Section 35-C (1) of the Act, the Appellate Tribunal may, after giving parties to the appeal an opportunity of being heard, pass such orders confirming, modifying or annulling the decision or order appealed against. The Tribunal may also refer the case back to the authority which passed such decision or order with such directions, as the Appellate Tribunal may think fit, for fresh adjudication or decision, after taking additional evidence, if necessary. The matter is remanded to the Tribunal with a direction to the Tribunal to await the decision, which is now pending before the High Court at Ahmedabad in the case of HOUSING AND URBAN DEVELOPMENT CORPORATION LTD. VERSUS COMMISSIONER [2012 (7) TMI 1072 - GUJARAT HIGH COURT].
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