2014 (9) TMI 445

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..... ong denial of Cenvat of credit contrary to well established law made out by the appellant - Held that:- there is no scope to argue all the points before the Tribunal as the impugned judgment is also contemporaneous to the judgment and, as such, Tribunal had no occasion to deal with the contentions raised by the appellant and they are raised for the first time before us - Matter remanded back - Dec .....

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..... passing inconsistent orders in respect of cases that were identical on facts and applying law iniquitously in respect of different cement companies that were identically placed? 2. Instead of keeping this matter pending, we decide the appeal itself today. This appeal is preferred against the judgment and order of the learned Customs, Excise and Service Tax Appellate Tribunal, South Zone Bench, .....

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..... , we set aside the judgment and order of the learned Tribunal and we direct the Tribunal to re-hear the matter taking into consideration all the points raised before us. This exercise shall be done within a period of four weeks from the date of communication of this order. The appeal is accordingly allowed to the extent as above. No order as to costs. 5. As a sequel to the disposal of the appea .....

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