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2020 (1) TMI 193 - HC - Central ExciseMaintainability of appeal - appellant filed an application for rectification which was dismissed. Instead of challenging the order passed by the CESTAT, rejecting the rectification application, the appellant has instead preferred the present appeals questioning the very same order passed by CESTAT, New Delhi - HELD THAT:- While seeking permission to withdraw Central Excise Appeal Nos. 41 & 42 of 2018, the appellant neither sought liberty to file an appeal, later against the order passed by CESTAT in Excise Appeal Nos. 50166 and 51678 of 2016, dated 20-9-2017 nor was any such leave granted. Reliance placed in the case of Sarguja Transport Service v. S.T.A. Tribunal, Gwalior [1986 (11) TMI 377 - SUPREME COURT] where it was held that the principle underlying rule 1 of Order XXIII of the Code should be extended in the interests of administration of justice to cases of withdrawal of writ petition also, not on the ground of res judicata but on the ground of public policy. The principles laid down by the Supreme Court, in Sarguja Transport, both with regards Order 23 Rule 1(3) C.P.C, and Articles 226 and 227 of the Constitution, would also apply to an appeal under Section 35G of the Central Excise Act, 1944 - Since the appellant neither sought, nor were they granted, liberty to prefer an appeal against before this Court, these two appeals are liable to be dismissed on this short ground. Appeal dismissed.
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