2017 (2) TMI 84

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.... appellant : Mr.S.Sivashankar For Respondents  : Mr.A.P.Srinivas, Standing Counsel JUDGMENT ( Judgment of the court was made by Huluvadi G. Ramesh, J. ) Heard the learned counsel appearing for the appellant and Mr.A.P.Srinivas, learned Standing Counsel, who is directed to take notice on behalf of the respondents. 2. This appeal is filed challenging the order of the learned Sing....

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....the witnesses, which came to be rejected. Subsequently, an order came to be passed by the Commissioner (Appeals-I), on 17.3.2015. Aggrieved against the same, the appellant has filed an appeal before the CESTAT and initiated a parallel proceedings by way of a writ petition. Considering the pendency of the appeal before the Tribunal, the learned Single Judge appears to have disposed of the writ peti....

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....rity, but, by misconception, the appellant had approached the CESTAT and now, the CESTAT also had dismissed the appeal on the ground of jurisdiction. 7. The learned Single Judge has erred in directing the appellant herein to approach the CESTAT when the jurisdiction lies only with the Joint Secretary, who is the revisional authority. However, since there is non-compliance of principles of natur....