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2016 (6) TMI 152 - AT - Central ExciseMaintainability or revenue appeal - Whether the appeal filed by the Revenue was not maintainable as there was no proper review or authorization in accordance with Section 35 B(2) of the Act, 1944 - Held that:- the issue is no more res integra and the same High Court of Chattisgarh in a latter decision answered the question of law now referred to this Tribunal for decision. Therefore, by following the decision of the Hon'ble High Court in the case of M/s. Sidhi Vinayak Sponge Iron Pvt. Ltd. [2013 (7) TMI 924 - CHHATTISGARH HIGH COURT] and also of various other decisions of the High Courts, referred by the Revenue, it is found that in the present case the appeal filed by the Revenue is maintainable and did not suffer from any infirmity of not having proper authorization. Considering the amount involved in the present issue well below ₹ 10 lakhs , the appeal is dismissed on this ground. - Appeal dismissed
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