2005 (2) TMI 161

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....cise Act, by which the following question is sought to be referred to us for our opinion :- "Whether the Tribunal was right in passing the order on an issue not agitated before it and thereby reopening a matter already settled and not agitated before them?" 2. Heard the learned Counsel for the parties. 3. We have carefully perused the judgment of the CEGAT dated 25-2-2002. In that judgment the ....

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....since it is not confined to questions of law. Second appeals under different statutes can have different meanings and different scope. A second appeal under Section 35B of the Central Excise Act is like a first appeal under Section 96 C.P.C., inasmuch as findings of fact can also be gone into and the CEGAT can re-appreciate or reassess the evidence. Thus the orders of the Assistant Commissioner an....