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2017 (2) TMI 668 - HC - Central ExciseNatural justice - Whether the learned Tribunal has erred in deciding the Appeal of the Appellant without Notice of final hearing of the same? - maintainability of appeal - Held that: - The maintainability of an appeal under Section 35L depends upon the order impugned and not upon the grounds on which it is challenged or upon the infirmities that resulted in the order being passed - The alleged failure to furnish reasons even if established is only one of the aspects of the impugned order. It is not the order itself. It is an order that is challenged in appeal. The purpose of an appeal is to have set-aside the operative part of the order. There is a distinction between an order and the grounds on which it is based. The challenge to the grounds on which it is passed or the basis on which it is founded is to that end. Section 35L is not limited to certain aspects of an order referred to in Clause (b) of sub Section (1) therein. It pertains to the order itself and all aspects thereof. Appeal dismissed on the ground of non-maintainability.
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