2008 (12) TMI 502

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....ena Khair, Advocates, for the Appellant. Shri C.S. Rajput, DR, for the Respondent. [Order per : D.N. Panda, Member (J)]. -  The learned Counsel Ms. Reena Khair, appearing on behalf of the appellants submits that in all the three appeals, there is already a decision by the Tribunal in Appeal No. 1844/2004-B dated 6-7-2004. If such decision is followed by the lower Appellate Authority;....

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.... Appellate Authority below. The matter may touch the issue already decided by the Tribunal by order dated 6-7-2004 relied upon by the appellants today. It would be proper on the part of the learned Appellate Authority to go into the matter in controversy in different appeals independently and decide the issues on merits. But we are surprised that for the decision made on 19-2-2004 that was made ap....

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....erest of justice, following direction of Tribunal in Appeal Case No. 1844/2004 disposed on 6-7-2004. 7. The appellants have filed three Misc. Applications bearing Nos. 434-436/2008 raising additional grounds. The learned Advocate appearing for the appellants fairly submits that if the matter goes back to the learned Appellate Authority, it is open to that authority to consider all legal pl....