TMI Blog2015 (1) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... s simply upheld the orders passed by the Commissioner of Appeals and since in these matters, an important question of law involves and since no opportunity has been given to the appellant by the CESTAT, this Court is of the view to set aside the Final Orders in question and remit the matters to the file of CESTAT. Since the matters are liable to be remitted to the file of CESTAT, the substantial q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been confirmed by way of passing Orders-in-Original and the same have been confirmed by the Commissioner of Appeals. Against the orders passed by the Commissioner of Appeals, the appellant has filed relevant appeals before the CESTAT. The CESTAT has dismissed all the appeals by way of passing final orders and against the final orders passed by the CESTAT, these Civil Miscellaneous Appeals have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lection of interest and whether the recovery of interest is barred by general law of limitation? 4. The learned counsel, appearing for the appellant has contended that in fact, the appellant has paid duty belatedly. Under the said circumstances, the interest in question has been demanded. But the CESTAT without considering the grounds raised in the appeals and also without giving sufficient opp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal Orders in question and remit the matters to the file of CESTAT. Since the matters are liable to be remitted to the file of CESTAT, the substantial questions of law settled in the present Civil Miscellaneous Appeals need not be decided. 6. In fine, these Civil Miscellaneous Appeals are allowed without cost and the Final Order Nos. 1130 to 1132 of 2008 passed by the CESTAT are set aside and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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