2020 (1) TMI 1067

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....>THE HONOURABLE DR.JUSTICE VINEET KOTHARI AND THE HONOURABLE MR.JUSTICE R.SURESH KUMAR For Appellant: Mr. S.R. Raghunathan for Mr. C. Manickam For Respondent: Mrs. Hema Muralikrishnan COMMON JUDGMENT JUDGMENT OF THE COURT WAS MADE BY DR. VINEET KOTHARI, J. The same order of the learned CESTAT in Final Order Nos.41661 to 41669 of 2018 dated 31.5.2018 in Appeal Nos. Nos.E/41435/2017-D....

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....for oral hearing is dismissed. Delay condoned. We have carefully gone through the Review Petitions and the connected papers filed therewith. We do not find any ground, whatsoever, to entertain the same. The Review Petitions are, accordingly, dismissed." 3. The present Appeals came to be filed by the same Assessee against the same order under Section 35G of the Central Excise A....

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.... of the opinion that once the Appeals have been preferred against the same order of the learned CESTAT before the Hon'ble Supreme Court, presumably, being fully aware that the question of rate of Excise Duty and valuation of the goods are involved in the matter and those Appeals having been dismissed by the Hon'ble Supreme Court and the Review Petitions also having been dismissed, it leads no scop....

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....e, the issues other than the rate of Duty or valuation can also be determined by the Hon'ble Supreme Court in the Appeal filed under Section 35L of the Central Excise Act and therefore, with the dismissal of Appeal by the Hon'ble Supreme Court in the present case, the order of the learned Tribunal had acquired finality at the hands of the Hon'ble Supreme Court. 7. Therefore, we cannot permit an....