2021 (6) TMI 1038

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....cate For the Respondent : Mr. Rahul Tangri, Advocate, Ms. Gita Bista, Advocate ORDER (ORAL) PER J.K. MAHESHWARI, CJ This appeal arising out of order dated 24.10.2019 passed in Excise Appeal No. 75003 of 2017 with Excise Appeal No. 75004 of 2017 by the Customs, Excise & Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata (for short, CESTAT) is filed by the Appellant. 2. Learned counse....

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....his Court that the appeal under Section 35G of the Act is maintainable because the order passed by the CESTAT is illegal and passed prior to the subsequent judgment of Supreme Court in the case of M/s Unicorn Industries vs. Union of India and Others in Civil Appeal No. 9237 of 2019 arising out of S.L.P (C) No.21622 of 2012, on 06.12.2019, therefore, this appeal is maintainable. 4. After hearing t....