TMI Blog2018 (12) TMI 1435X X X X Extracts X X X X X X X X Extracts X X X X ..... as rejected - Held that:- We cannot interfere in the order which has already been sustained by the Tribunal, especially when the High Court upholds the Tribunal order. Present appeal is nothing but an example of misuse of the judicial process. This Court expresses its regret that the CESTAT which is under a duty to consider the appeals pending before it, on their merits, appears to have complet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Amil Bansal, Advocate accepts notice on behalf of the respondent. The appellant s grievance in this case is that its appeal before the CESTAT against the order-in-appeal of the Commissioner of Customs dated 27.12.2016 was not dealt with but was merely dismissed on the ground that the Revenue s appeal was rejected. The Revenue s appeal we notice, was confined to the issue of valuation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition is dismissed as withdrawn with liberty as prayed for. We clarify that we have not expressed any view on merits of the case and it will be open to the respondent to contest the said proceedings on all aspects including the question of limitation. 3. Now, the appellant has filed the present appeal. 4. With this background, we heard Sh. Priyanshu Uppadhyay, ld. Advocate for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir merits, appears to have completely abdicated its responsibility merely on two circumstances; firstly, that the Revenue s appeal was rejected and secondly, that this Court had been approached on an earlier occasion for some directions. This can hardly be grounds for dismissing the appellate remedy, upon which compulsorily the CESTAT has to record findings on each of the contentions urged. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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