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2012 (3) TMI 455

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..... Tribunal - The right course of action for the appellants is to seek redressal in the appropriate higher judicial forum, if they are aggrieved by the earlier order of the Tribunal, which according to them has not granted them specific relief which they had sought in their grounds of appeal - appeal dismissed - decided against appellant. - E/254/2011 - Final Order No. 260/12 - Dated:- 15-3-2012 - .....

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..... (5) of the CENVAT Credit Rules, 2004. The learned counsel Shri M. Karthikeyan appearing for the appellants further states that in the grounds of appeal, filed before the Tribunal in the first round, the eligibility to the said amount was also taken part of the ground of appeal in paragraph 6.2. However, he states that the Tribunal has given no decision in this regard. 3. Heard the learned DR, w .....

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..... reversal was the very basis of the previous order of the Tribunal for dropping the demand of ₹ 1,29,09,031/-. In view of the fact that the appellants had themselves taken a ground in their appeal that they are entitled for credit of the part of the amount reversed earlier, they cannot now take recredit of the same without a specific relief having been granted to them in this regard by the T .....

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