2010 (12) TMI 98

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..... an appeal - set aside the judgment and order passed by the High Court and remit back the appeal to the High Court for fresh consideration in accordance with law
Dr. Mukundakam Sharma and Anil R. Dave, JJ. REPRESENTED BY : S/Shri R.P. Bhatt, Sr. Advocate, K. Swami, Ms. Binu Tamta, B.K. Prasad and Mrs. Anil Katiyar, Advocates, for the Appellant. S/Shri S. Ganesh, Sr. Advocate, Tarun Gulati, S. .....

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..... perusal of the said order would indicate that there is no discussion at all on the issues involved and the entire appeal was disposed of only by recording the following :- "Counsel for the appellant has failed to show us that for eligibility to avail credit of duty, it is necessary that the assessee should have its own plant and machinery. In absence of that, we see no merit in this appeal. Appe .....

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..... ge its responsibility of recording reasons before recording its conclusions while disposing of an appeal. 8. Consequently, we have no other option but to set aside the impugned judgment and order passed by the High Court and remit back the appeal to the High Court for fresh consideration in accordance with law. Needless to state that while doing so all the issues raised in the appeal should .....

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