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2018 (12) TMI 1435 - HC - CustomsPrinciples of natural justice - appellant’s grievance in this case is that its appeal before the CESTAT against the order-in-appeal of the Commissioner of Customs dated 27.12.2016 was not dealt with but was merely dismissed on the ground that the Revenue’s appeal was rejected - Held that:- We cannot interfere in the order which has already been sustained by the Tribunal, especially when the High Court upholds the Tribunal order. Present appeal is nothing but an example of misuse of the judicial process. This Court expresses its regret that the CESTAT which is under a duty to consider the appeals pending before it, on their merits, appears to have completely abdicated its responsibility merely on two circumstances; firstly, that the Revenue’s appeal was rejected and secondly, that this Court had been approached on an earlier occasion for some directions - Appeal dismissed.
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