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2010 (6) TMI 100 - HC - Central ExciseAppeal to Tribunal- maintainability- The show cause notice and Order in original for the amount of wrong credit taken on the inputs used exclusively in the generation of electricity, for which no duty is levied, has been confirmed. Being aggrieved by the same, the assessee preferred an appeal. The Commissioner of Central Excise and Service Tax (Appeals) has set aside the order and allowing the appeal filed by the assessee. Challenging the same, the appellant herein preferred a further appeal before the Tribunal. The said appeal was taken on file by the Tribunal and an order of stay was granted initially. However, when the matter was taken up for final disposal, the Tribunal has passed an order to the effect that the amount involved being very small, the issue raised by the appellant need not be considered and the same shall be considered in an appropriate case. Challenging the said order of the Tribunal, the appellant has preferred the present appeal. Held that- in the light of the decision of Standard Radiators Pvt. Ltd. v. Commissioner of Central Excise that the Tribunal has totally failed in deciding the appeal on merits.
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