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2015 (9) TMI 153 - SC - Central ExciseValidity of order of the HC - Held that:- Court had observed in the Order dated 4.04.2012 [2012 (4) TMI 576 - SUPREME COURT] that the High Court had to decide the case on merits but without going into the merits of the case, the High Court has disposed of the appeals - it was not proper on the part of the High Court to dispose of the appeals without going into the merits of the case. In the circumstances, the appeals are allowed, the impugned judgment is set aside and the appeals shall be restored at their original numbers and shall be heard by the High Court on merit. - Decided in favour of assessee.
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