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of <h1>High Court affirms Tribunal's decision dismissing appeal by Commissioner Central Excise & Customs</h1> <h3>Commissioner Central Excise And Customs Versus Philips Carbon Black Ltd.</h3> Commissioner Central Excise And Customs Versus Philips Carbon Black Ltd. - 2015 (320) E.L.T. 575 (Guj.) , 2015 (39) S.T.R. 7 (Guj.) Issues:Challenge to impugned judgment and order by Commissioner Central Excise and Customs. Interpretation of relevant legal precedents by the learned Tribunal. Admissibility of the present appeal based on binding decisions.Analysis:The present appeal before the Gujarat High Court involves a challenge by the Commissioner Central Excise and Customs against the impugned judgment and order passed by the Customs Excise & Service Tax Appellate Tribunal. The Tribunal's decision was based on legal precedents, including a case from the Karnataka High Court and a decision from the Gujarat High Court. The appellant's advocate argued that the decision of the Karnataka High Court is pending in the Supreme Court, but there is no information regarding a stay on that decision. The High Court noted that there is a binding decision by the Division Bench of the Gujarat High Court in a similar case, which has not been challenged by the department in the Supreme Court. Therefore, the controversy in question is already settled against the revenue by the Gujarat High Court's decision.The High Court, after considering the arguments presented, concluded that the learned Tribunal did not commit any error or illegality in passing the impugned judgment and order. The Tribunal's decision was based on the binding decision of the Division Bench of the Gujarat High Court in a similar case, which was not challenged further. As a result, the High Court found no question of law, let alone any substantial question of law, arising in the present appeal. Therefore, the appeal by the Commissioner Central Excise and Customs was not admitted, and the Tribunal's decision was upheld based on the legal precedents and the binding decision of the Gujarat High Court.
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