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TMI Blog2016 (9) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Court was made by S. Manikumar, J ) Final orders passed by the Customs, Excise & Service Tax Appellate Tribunal, Chennai, dated 02.02.2016 in No.40360 of 2016, is impugned before us. 2. Short facts leading to the appeal are that M/s. Alkraft Thermotechnologies Pvt. Ltd., the appellant herein, has been served with two show cause notices No. 25/2010 dated 06.10.2010 and 26/2010 dated 11.10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ft open, to be decided by adjudicating authority in the respective appeals. Material on record discloses that the following two questions have been raised and answered by the Tribunal :- i. Whether the goods cleared at the factory gate, depot or any other place of removal, (the expression of which is defined in Section 4(3) of the Central Excise Act, 1944) and delivered such goods at the port of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2016, instant Civil Miscellaneous Appeal is filed and was admitted, on the following questions of law, for determination:- (1) Whether the impugned final order of the Hon'ble Tribunal is sustainable or not in ignoring appellant's plea regarding availability of credit on service tax paid on transportation charges/ freight of inward transportation goods into its other factories at Rudrapu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal, while the issue relating to stock transfer to the appellant's own factory to an amount of Rs. 1,33,837/-, has not been considered by the Tribunal. 6. Per contra, Mr. A.P. Srinivas, learned Senior Standing Counsel for the Revenue supported the impugned orders and prayed to sustain the same. 7. We have gone through the material on record, including the order impugned. The Tribunal has dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the decision of the adjudicating authority. In the light of the above, on questions 1, 2 and 3, raised in the instant appeal, the Original Authority has to frame proper issues, adjudicate by providing an opportunity of hearing as contemplated under the Central Excise Act 1944 and the Rules framed thereunder and pass appropriate orders on merits, in accordance with law, within a period of two mon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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