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2017 (12) TMI 12 - HC - Central ExciseValidity of tribunal order - CESTAT dismissed the appeal of the appellant / assessee on monetary ground - Section 35 (c) of the Central Excise Act, 1944 - Whether the second respondent is right in depriving the appellant the statutory right as provided under Section 35 (c) of the Central Excise Act, 1944? - Held that: - On more than one occasion, the Hon'ble Supreme Court and this Court, held that the reasons are the heart beat of any decision. Dismissal of the appeal, without adverting to the facts, grounds of appeal is also not appreciated by the Hon'ble Supreme Court. Whether the second respondent is right in dismissing the appeal filed by the appellant by issuing an order mentioning that they do not consider it productive to invest time by the Tribunal while there is huge pendency involving crores of rupees and revenue and therefore, this appeal with minor demand of duty levied? - Held that: - Dismissal of the appeal, on the sole ground that there is a huge pendency involving crores of rupees of revenue and adjudication of lis involving a minor demand of duty of ₹ 7,42,297/- would not be productive, is a failure to exercise the jurisdiction conferred on CESTAT, Madras, both of facts and law. In terms of Section 35 b of the Central Excise Act, the appellant is certainly an aggrieved person by the orders impugned before CESTAT, Madras. Dismissal of appeal cannot be approved - matter restored - decided in favor of assessee.
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