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2010 (2) TMI 384 - HC - Central ExciseSSI Exemption- clubbing of clearance- Applications in accordance with law, the Tribunal has disposed of Ratification Applications only on the ground that the petitioners had filed applications on 11-10-2006 in the order passed in the year 2002, i.e. after six months and hence applications are barred by limitation. Held that- We are of the opinion that the approach adopted by the Tribunal is highly deprecated. When the petitioners' case is claimed to be covered by the decision of the Hon'ble Apex Court or even by the Circular issued by the department, the Tribunal should have decided the issue considering these two aspects of the matter. Since this has not been done - It is very unfortunate that the Tribunal has not considered the order of this Court in its proper perspective and overlooked the circumstances under which the petitioners were permitted to withdraw the said petitions.
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