2013 (10) TMI 187

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..... view than to set aside the order - The first appellate authority had erred while holding that the appeal filed by the appellant as infructuous - Such an order was not sustainable and liable to be set aside – Decided in favour of Appellant. - ST/25956/2013-SM - - - Dated:- 2-9-2013 - SHRI M.V.RAVINDRAN, J For the Appellant: Ms. Vijaya Prakash, Advocate For the Respondent: Mr. N. Jagdish, .....

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..... same amount, for the same issue, for the same period. The proceedings (which are in favour of the Department) have already crossed the appellate level with the passing of order-in-appeal No.470/2012 dated 26.12.2012. Also, the Department has no issues with the major portion of the alleged wrong cenvat credit already reversed by the appellant. Hence, the appeal is infructuous. 4. I therefore dispo .....

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