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TMI Blog2018 (2) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... ri, A.R. for the Respondent/Revenue ORDER Per: M.V. Ravindran These two Appeals are directed against the Order-in-Appeal No.VAP-EXCUS-000-556 & 557-13-14 dated 4.3.2014 passed by the Commissioner (Appeals), Central Excise & Customs, Vapi. 2. Heard both sides and perused the record. 3. The issue involved in these two cases is regarding denial of CENVAT credit to the main Appellant M/s Siddhi F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... na High Court in the case of Jindal Drugs Pvt. Ltd. Vs. UOI - 2016 (340) ELT 67 (P & H) and G. Tech Industries Vs. UOI - 2016 (339) ELT 309 (P & H) has laid down the procedure that has not been followed in respect of the statements recorded on which the Revenue wishes to rely upon. It is his submission that in the present case, there being no other corroborative evidences, the impugned order needs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lying upon not addressed by lower authorities. I find that that the issues need to be reconsidered by the adjudicating authority, but at the same time, I find that the Hon'ble High Court of Punjab & Haryana in the case of Jindal Drugs Pvt. Ltd. and G. Tech Industries (supra) have specifically laid down the law and procedure that needs be followed by the adjudicating authority, adhering to the mand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... settled by the jurisdictional High court of Gujarat, it needs to be followed, is a settled law in the absence of any judgment on the issue, judgments of other Higher Courts need to be followed. Now, the issue in hand, the law is that provision of Section 9D of the CEA, 1944 needs to be followed i.e. the law as laid down by the Hon'ble Punjab & Haryana High Court needs to be followed. 6. I find fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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