2015 (1) TMI 801

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..... t forth on the side of the Department to the effect mentioned, the Appellate Tribunal has not at all considered the same. The Appellate Tribunal has simply quoted certain decisions and allowed the appeal and thereby, set aside the orders passed by the Authorities. Since the Appellate Tribunal is also a fact finding authority and since the same has not decided the facts put forth on the side of the .....

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..... CESTAT is being challenged in the present Civil Miscellaneous Appeal. 2. The respondent is a manufacturer of moulded rubber products. During the period from July 2003 to March 2004, the respondent has availed CENVAT credit facilities. Under the said circumstances, the show cause notice in question has bean issued on the ground that even waste materials would subsequently be converted into goods .....

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..... ollowing substantial question of law has been settled for consideration : - Whether the CESTAT is correct in applying the ratio of Tribunal Orders where the facts involved are entirely distinct and different from the facts of the instant case? 5. The learned counsel appearing for the appellant has contended that the specific contention put forth on the side of the Department is that the re .....

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..... al does not require any interference. 7. As rightly pointed out on the side of the appellant, the Appellate Tribunal is bound to decide the rival facts put forth on either side. But, in the instant case, even though a specific contention has been put forth on the side of the Department to the effect mentioned supra, the Appellate Tribunal has not at all considered the same. The Appellate Tribun .....

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..... vil Miscellaneous Appeal is allowed without costs and the orders passed in Order-in-Original, Order-in-Appeal by the Commissioner of Appeals and order passed in Appeal No. E/979/2005 by the CESTAT are set aside and the matter is remitted to the file of the Deputy Commissioner of Central Excise (Madurai). The Deputy Commissioner of Central Excise (Madurai) is directed to decide the rival facts to b .....

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