9911796707
TMI Blog2013 (11) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants need to be put to condition for hearing and disposing the appeal by the first appellate authority there are findings which are against the claim of appellant - appellant is directed to deposit an amount of Rs.10 lakhs as pre-deposit – upon such submission rest of the duty to be stayed – Appeals are allowed by way of remand as indicated - stay granted. - E/11572 & 11573/2013 - - - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow compass which needs to be readdressed by the first appellate authority, I dispose of the stay petitions and take up the appeals themselves for disposal. 3. On perusal of the records, it transpires that the issue involved in this case is regarding the availment of ineligible cenvat credit only on the documents and without receipt of the inputs. Ld. counsel took me through the findings recorded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I find that Tribunal is precluded from going into the merits of the case, in as much, that first appellate authority has dismissed the appeal only for non compliance. At the juncture, all the evidences which have been relied upon by the ld. counsel need to be appreciated by the first appellate authority and can be done by him only when he takes up appeal for disposal on merits. In my view, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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