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2017 (12) TMI 1020 - AT - Central ExciseJurisdiction - power of first appellate authority to remand - CENVAT credit - rejected goods - Held that: - This summary disposal without examining the material brought on record in the appeals filed before him displays lack of application of mind and neglect of his role as an appellate authority. Appeal proceedings are not mere eyewash and statistics of disposal are not substitutes for delivery of justice and the constitutional imperative to collect such taxes as are authorised by law and not to deprive the consolidated fund of any tax that is authorised by law. In the absence of a proper and considered disposal of the appeal, the impugned order is set aside and the proceedings restored to first appellate authority for fresh determination - appeal allowed by way of remand.
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