https://www.taxtmi.com/caselaws?id=46526 The High Court could not sustain the special civil applications merely by following an earlier Division Bench ruling without recording independent reasons on the issue before it. The dispute concerned an SSI unit's claim to excise exemption, while the Revenue sought differential duty on the basis that the loan licencees were not entitled to the benefit. Because the adjudication order confirming duty was appealable, the statutory appeal was the proper remedy for testing the demand on merits. The High Court's order was therefore unsustainable and was set aside, and the respondent was granted time to file an appeal before the jurisdictional Collector (Appeals), to be heard on merits if filed within time. en-us Tue, 25 Feb 2003 00:00:00 +0530 Thu, 22 Jul 2010 13:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46526 The High Court could not sustain the special civil applications merely by following an earlier Division Bench ruling without recording independent reasons on the issue before it. The dispute concerned an SSI unit's claim to excise exemption, while the Revenue sought differential duty on the basis that the loan licencees were not entitled to the benefit. Because the adjudication order confirming duty was appealable, the statutory appeal was the proper remedy for testing the demand on merits. The High Court's order was therefore unsustainable and was set aside, and the respondent was granted time to file an appeal before the jurisdictional Collector (Appeals), to be heard on merits if filed within time. Case-Laws Central Excise Tue, 25 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46526