2018 (8) TMI 1678

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..... hintan H Dave And Jaimin A Gandhi IA ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. This tax appeal was admitted for considering following substantial questions of law: "(1) Whether on the facts and in the circumstances of the case the CESTAT was right in dismissing the appeal when the orders challenged before it have travelled beyond show cause notice and were bad in law and were passe .....

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..... rned advocate appearing for the appellants and Smt. A.Vasudev, Jt. CDR appearing for the Revenue, fairly agree that the disputed issue as to whether the reroller, whose aggregate value of clearances in a financial year have exceeded Rs. 75 lakhs, are eligible or not for the benefit of deemed credit, stands decided by Larger Bench decision of the Tribunal in case of M/s. Digambar Foundary vs. Colle .....

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..... of this Court by its judgment reported in (2015) 330 ELT 858 allowed the appeal and set aside the judgment of the Tribunal. In the result, the present appeal is also allowed. The judgment of the Tribunal and the adverse orders against the assessee are set aside. Questions are answered in favour of the assessee. The tax appeal is disposed of alongwith OJ Civil Application.
Case laws, Decisions .....

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