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2018 (12) TMI 1290 - BOMBAY HIGH COURTAggrieved party - Whether in the facts and circumstances of the case and in law, the CESTAT was correct in dismissing the appeal filed by the Appellant on the ground that the Appellant is not aggrieved party but it is IIMT which is the aggrieved party when the Appellant is running the institute (IIMT) as part of its trust activities? Held that:- Once the matter was sent back by the Commissioner (Appeals) and thereafter the OrderinOriginal was passed on 14.02.2014, then, the merits of both orders are before the Tribunal. The Tribunal refrains from going into the merits of the matter and rests its finding on a technical issue of maintainability. When the Tribunal was aware that it's bounden duty was to scrutinize the orders brought before it on merits and adjudicate the issue of taxibility, then, it should not have indulged itself and wasted its time on such technical matters which do not go to the root of the case at all. Both appeals are restored to the file of the Tribunal for adjudication on merits and in accordance with law - appeal allowed.
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