2012 (10) TMI 74

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..... ter back to the adjudicating authority to reconsider the issue afresh - in favour of assessee by way of remand. - E/134, 137/2012, E/135 & 136/2012 - - - Dated:- 25-9-2012 - MR. M.V. RAVINDRAN, AND MR. B.S.V. MURTHY, JJ. Represented by: Shri S. Suriyanarayanan, Adv. for Assessee Shri J. Nagori, A.R.: for the Revenue Per: M.V. Ravindran: These Stay Petitions and appeals are .....

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..... g the CENVAT Credit to the amount actually paid by applying the effective rate of duty is incorrect and takes us through the decision of this Tribunal in the case of Vivacity Woven Sack Pvt.Ltd. 2012(06)LCX0010. It is also his submission that the adjudicating authority has erred in not granting the credit of education cess and secondary/higher secondary cess on the ground that the notification all .....

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..... ide the impugned orders and remand the matter back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice. We make it clear that we have not expressed any views on the merits of the case and we are keeping all the issues open for the adjudicating authority to reconsider the same. 8. The appeals are allowed by way of remand. (Dictated .....

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