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2016 (5) TMI 443 - HC - Central ExciseWhether the judgment relied upon by the Appellate Tribunal to remand the matter back to the adjudicating authority for allowing the respondent to cross-examine the witness is correct - Held that:- the appellant is unable to place any judgment holding a contrary view on the proposition of law as has been relied by the respondent as well as the law relied upon by the Appellate Tribunal in its judgment. Once the position of law is settled and a contrary view is not put forth by the appellant, we are of the considered opinion that the judgment rendered by the Appellate Tribunal does not suffer from any illegality which may call for an interference under the appellate jurisdiction of this Court by virtue of Section 35G of the Central Excise Act, 1944. Therefore, the impugned order passed by the Appellate Tribunal is hereby confirmed. - Decided against the revenue
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