Appeal on Excise Approval Must Be Decided on Merits, CESTAT to Reconsider u/s 35B.

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....The merit of the order of the Committee of Commissioner of Central Excise granting approval may not be subjected to challenge, as the appeal in any case has to be considered and decided on merit by the Appellate Authority on merits under Section 35B of the Act – Matter remanded back to CESTAT to decide the appeal - HC....