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TMI Blog2015 (1) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... ropriate to set aside the order of the Tribunal, as well as the Commissioner (Appeals), and send the matter back to the Commissioner (Appeals) for deciding it on merits. - Matter remanded back - Decided in favour of assessee. - Tax Case No. 3 of 2013 - - - Dated:- 3-7-2014 - Yatindra Singh and Pritinker Diwaker, JJ. JUDGMENT The Chhattisgarh High Court Bench comprising Hon ble Mr. Chie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued to the Assessee by the Adjudicating Officer (the AO) on 30/31-1-2008 to show cause as to why Cenvat credit claimed for certain goods be not reversed. 3. The Assessee showed its cause and thereafter, the AO by his order, dated 28-8-2008 confirmed the notice and ordered recovery of ₹ 36,42,083/- alongwith interest as well as penalty of the same amount. 4. Aggrieved by the aforesai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnum. 9. Considering the fact that the amount alongwith interest required to be deposited has been already deposited by the Assessee and the case of the Assessee has not been decided on merits, it would be appropriate to set aside the order of the Tribunal, dated 6-8-2012 as well as the Commissioner (Appeals), dated 30-12-2009 and send the matter back to the Commissioner (Appeals) for deciding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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