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TMI Blog2016 (4) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... S. Vimala, JJ. For the Appellant : Mr. S. Jaikumar For the Respondents : Mr. A. P. Srinivas ORDER The Civil Miscellaneous Appeal has been filed against the Final Order No.40329/2015, dated 19.3.2015, passed by the first respondent. 2. The brief facts of the case are as follows: 2.1) The adjudicating authority had confirmed the demand of Rs. 16,82,086/- as ineligible CENVAT credit, with inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) remanding the case to the lower appellate authority on the simultaneous availment of Cenvat Credit and depreciation. 2.3) The Tribunal had stated in its impugned order, holding that the issues arising in the appeal were relating to the simultaneous availment of Modvat Credit, as well as the claim of depreciation, under the Income Tax Act, 1961. The lower appellate authority had remanded th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals), had been set aside to the extent that the matter had been remanded to the adjudicating authority on the issue of simultaneous availment of Cenvat Credit, as well as the claim of depreciation relating to the demand of Rs. 14,84,845/- and the Order-in-Original had been restored. Challenging the said order of the Tribunal, the assessee had filed the present appeal, before this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal had been passed, on merits, we are of the considered view that a reasonable opportunity ought to have been given to the appellant assessee to put forth its contentions before the Tribunal. As such, we find it appropriate to set aside the impugned order, dated 19.3.2015, passed by the Tribunal and to remit the matter back to the Tribunal for passing appropriate order, on merits and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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