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2019 (4) TMI 124 - HC - Central ExciseInterpretation of statute - Effect of amendments - Whether interpretation of provisions of Section 38A of the Central Excise Act, 1944, in the light of Section 6 of General Clauses Act by the Customs, Excise & Service Tax Appellate Tribunal is proper or not? - Held that:- Before the Court, at the time of admission, the questions as proposed by the Revenue did not raise any issue with regard to demand being barred by limitation. Thus, that issue stands concluded in favour of the respondent even as per the Revenue. So far as other questions which are now being raised are the same which were subject of consideration by the coordinate Bench of this Court at the time of admission. At that time, the appeals were admitted only on one issue by reframing the question of law as reproduced hereinabove. Thus, our entertaining/examining the question for consideration would amount to review of the order dated 18th September 2009 admitting the appeals. This, without any reasons being even suggested by the Revenue, which would warrant the questions being reurged at the time of final hearing of these appeals. There is no reason to exercise our power under the proviso to section 35G (4) of the said Act in the present facts - the substantial question of law as framed in these appeals in the present facts is academic, and are not answered - appeal dismissed.
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