9911796707
TMI Blog2013 (10) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... er - CESTAT had remanded back the matter for reexamination of the matter - Held that:- There was no substantial questions of law as framed for consideration of this Court arises for consideration of the Court - The order of the Tribunal does not prejudices the interest of the revenue in any manner - Even if separate accounts were not maintained the Adjudicating Authority was required to examine th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondent-company does not have any objection to the condonation of delay. The application is accordingly allowed. The delay in filing the appeal is condoned. The appeal will be given regular number. 4. We have heard learned counsels appearing for the parties, and do not find that any of the substantial questions of law as framed for consideration of this Court arises for consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Tribunal merely granting waiver of pre-deposit. Therefore, allowing stay application we send back the matter to the learned Adjudicating Authority to examine the following aspects:- 1) Total value of input used in generation of power and Cenvat credit involved in such inputs; 2) Total input service used in generation of power and the service tax involved in the input service claimed as Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion that proportionate Cenvat credit has been reversed. It is left open to the authority to hear the appellant in all fairness and decide the issue afresh. 5. All the contentions raised by the appellant, both on facts and law on the basis of material available on record, shall be considered by the authority and a reasoned and speaking order shall be passed. In the result, stay application is dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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