2014 (11) TMI 454

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..... The same does not reflect that the impugned order is vitiated by an error of law apparent on the face of record or perversity either. In these circumstances and when the claim has been granted by relying upon the peculiar fact pertaining to the assessee, then, this is not a fit case for interference in writ jurisdiction and the view taken is a possible one. It is taken in the peculiar facts and ci .....

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..... rom which the credit accrued. In any event, if this course is to be adopted, then compliance with Rule 10 of the Cenvat Credit Rules 2004 would have been necessitated. Therefore, the findings in the majority opinion are erroneous and perverse. 3. We are unable to appreciate and accept this contention. 4. The Petitioner relies upon Rule 10 and which envisages transfer of Cenvat Credit from on .....

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..... stantial question of law nor does it reflect any nonapplication of mind. The same does not reflect that the impugned order is vitiated by an error of law apparent on the face of record or perversity either. In these circumstances and when the claim has been granted by relying upon the peculiar fact pertaining to the assessee, then, this is not a fit case for interference in writ jurisdiction and t .....

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