9911796707
TMI Blog2010 (5) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... t payment of duty contrary to the provisions of erstwhile Rule 57AD of Central Excise Rules, 1944 read with Rule 6 of CENVAT inasmuch as they were wrongly availing Cenvat credit on the inputs - demanding the assessee to pay the amount that was wrongly availed, along with interest and penalty - respondent-assessee filed an appeal before the competent authority who in return without considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .]. - The 'appellant assailing the legality and correctness of the order impugned dated 4-7-2005 passed by the CESTAT, Bangalore, in Appeal No. 1103/05 vide Annexure-A has presented this appeal. 2. The appeal was admitted to consider the following substantial questions of law: (i) Whether the forgings which are of input nature not utilised in the final product but used for manufacture of capi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dies are used in the manufacture of goods processed on job work basis and cleared the same without payment of duty contrary to the provisions of erstwhile Rule 57AD of Central Excise Rules, 1944 read with Rule 6 of CENVAT inasmuch as they were wrongly availing Cenvat credit on the inputs stated above. There fore, a show-cause notice was issued by the Asst. Commissioner of Central Excise to the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in similar matters it has proceeded to pass the impugned order, allowing the appeal filed by the respondent. Hence, we are of the opinion that the impugned order is cryptic in nature and such a non-speaking order cannot be sustained. 6. For the foregoing reasons, the instant appeal is allowed and the impugned order passed by the Tribunal dated 4-7-2005 Vide Annexure 'A' is hereby set aside and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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