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2013 (7) TMI 990 - AT - Central ExciseCENVAT credit - MS Flat, Beams/Joist, MS Round, Def. Rail, Seals, Strapping - Held that - suggestion of the Bar in the past to grant an opportunity of hearing on the admissibility of Cenvat Credit on MS Flat, Beams/Joist, MS Round, Def. Rail, Seals, Strapping due to development of law following decision in the case of CCE, Tiruchirapalli vs. India Cement 2011 (8) TMI 399 - MADRAS HIGH COURT - the matter is remanded to grant fair opportunity to the appellant to defend its case - appeal allowed by way of remand.
Issues: Remand of case for opportunity of hearing on admissibility of Cenvat Credit on specific items due to legal developments.
In this judgment by the Appellate Tribunal CESTAT NEW DELHI, the appellant sought a remand for a hearing on the admissibility of Cenvat Credit on various items like MS Flat, Beams/Joist, MS Round, Def. Rail, Seals, Strapping following legal precedents. The appellant's counsel referred to the suggestion of the Bar for a fair opportunity to present evidence and argue based on decisions such as CCE, Tiruchirapalli vs. India Cement and other relevant cases. The Tribunal, after waiving the pre-deposit requirement, remanded the matter to the Adjudicating Authority for a fair hearing in light of specific legal decisions like Vandana Global Ltd. vs. CCE, Raipur; CCE, Jaipur vs. Rajasthan Spg. & Wvg. Mills Ltd.; Saraswati Sugar Mills vs. CCE, Delhi-III; CCE, Mysore vs. ICL Sugar Ltd.; and CCE, Coimbatore vs. Madras Aluminium Co. Ltd. The Tribunal directed the Adjudicating Authority to decide the matter promptly, considering the legal principles established in the aforementioned judgments and evaluating the evidence on record. The Authority was instructed to scrutinize the facts and law related to the case, including the time bar aspect, to ensure a comprehensive examination. The judgment emphasized the need for a thorough review based on legal precedents and evidence, highlighting the importance of a fair opportunity for the appellant to present their case effectively.
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