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2019 (8) TMI 634 - RAJASTHAN HIGH COURTMaintainability of appeal - Rebate of duty - Rule 18 of the Central Excise Rules, 2002 - HELD THAT:- The Central Government which stated that such explanation “cannot be accepted as a general rule on the basis of relying upon decision.” The petitioner approached the Additional Secretary to the Central Government. The Additional Secretary rejected it in a cavalier fashion – we cannot but help deprecate such an approach - The official could not have summarily distinguished a binding judgment of the Supreme Court. The impugned order has resulted in the lack of remedy which is otherwise statutory guaranteed. The revision applications were also dismissed on another trivial ground to present the review petition with requisite fee. The revisional authority is directed to hear and decide the revision applications before it, purely on the merits after satisfying itself with respect to payment of requisite fee in accordance with law - petition allowed.
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