2018 (8) TMI 1668

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..... ting authority for denovo consideration after decision of Apex Court in the case of M/s. Indsur Global Ltd. Vs. Union of India [2014 (12) TMI 585 - GUJARAT HIGH COURT] - the matter remanded to the adjudicating authority with direction for denovo consideration based on the outcome of the decision of the Hon’ble Supreme Court - appeal allowed by way of remand. - Appeal No. E/42204/2017 - Final Orde .....

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..... d which after adjudication confirmed the demand of ₹ 8,61,064/- and imposed penalty of ₹ 5,000/-. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. At the time of hearing, the ld. counsel Shri G. Derrick Sam appearing for the appellant submitted that the issue whether the appellant is entitled to use CENVAT credit while discharging the duty liability of the de .....

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..... he adjudicating authority for denovo consideration. Following the said order, I set aside the impugned order and remand the matter to the adjudicating authority with direction for denovo consideration based on the outcome of the decision of the Hon ble Supreme Court in the cases cited above. The appeal is allowed by way of remand. (Operative portion of the order was pronounced in open court) .....

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