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2017 (10) TMI 18 - HC - Central ExciseValidity of and applicability of Rule 96 ZP (3) of the Central Excise Rules, 1944 read with Sub-Rule 4 of Rule 3 of the Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 - Held that: - when the petitioner is before the Tribunal, which is the last forum for deciding questions of fact, this Court is inclined to grant liberty to the petitioner to canvas all points in the pending appeal before the Tribunal. Accordingly, the question, which was framed for consideration, is answered in the affirmative and therefore, there would not be any necessity for this Court to go into the merits of the contentions raised in this writ petition - this writ petition is disposed of giving liberty to the petitioner to canvas all points in the pending appeal before the CESTAT, which includes the validity and the correctness of the order dated 24.03.1998, as also the order dated 11.06.2003 both passed by the Commissioner of Central Excise.
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