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2016 (4) TMI 372 - AT - Central ExciseRestoration of appeal - Dismissed the appeal for non-prosecution by way of remand - Revenue argues that Tribunal has not dismissed the appeal but had ordered “all the appeals are allowed by way of remand” - Held that:- the Tribunal has gone into merits of the case of the appeals and observed that the demand was proposed on the ground of clandestine removal of the goods and the contention of the Revenue is that the adjudicating authority had not considered the evidences in proper manner. In view of the said facts and circumstances, the Tribunal held that it is difficult to proceed in the matter and therefore, remanded the matter to the adjudicating authority to decide afresh on the grounds of appeals raised by the Revenue, after giving proper opportunity of hearing to the applicants. The Tribunal ordered that the appeals are allowed by way of remand. It is found that the Tribunal had gone into the issue and applied mind and had come to a decision. Therefore, the recalling of the order and restoring the appeals would amount to review of the earlier order of the Tribunal which would not be legal and proper. Also in the arguments of Revenue that the appeals are not dismissed and have been remanded with all issues open, and therefore, the same cannot be restored. - Decided against the appellant
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