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TMI Blog2015 (10) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... w has undergone development on the subject. Therefore, appellant deserves an opportunity of hearing for decision on the claims in respect of the items of input appearing in the Adjudication order. If there are some other items also, which were claimed by the appellant subject to use in manufacture of capital goods or claimed as Cenvat credit that deserves hearing afresh - appellant is directed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lled for disposal of the same. Revenue also agreed to the proposal. When the record was examined, It was found that these two cases are on similar plain like the case listed at S.No.1 in todays cause list. Accordingly, these appeals are also disposed following the same principles as in the case today at S.No.1 of todays cause list. 2. The principal issue involved in this appeal is whether appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Commissioner of Central Excise, Mysore Vs ICL Sugars Ltd. reported in 2011 (271) E.L.T.360 (Kar.). (iii) Commissioner of Central Excise, Tiruchirapalli Vs India Cements Ltd. reported in 2014 (305) E.L.T.558 (Mad.). (iv) Mundra Ports and Special Economic Zone Ltd. Vs Commissioner of Central Excise Customs reported in 2015-TIOL-1288-HC-AHM-ST. (v) Sarawati Sugar Mills Vs Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kept open for decision by Adjudicating Authority while he hears the matter afresh. 5.In view of fair submission of the appellant and also development of the law, appellant is directed to make an application to the Adjudication authority within a month of receipt of this order to fix the hearing for readjudication afresh on the issues involved as emerged from the show-cause notice. 6. Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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