TMI Blog2018 (8) TMI 1678X X X X Extracts X X X X X X X X Extracts X X X X ..... ether, on the facts and in the circumstances of the case, the CESTAT was justified in holding that the benefit of deemed credit under order No.TS/36/94TRU dated 1.3.1994 will not be available to the rerollers whose value of clearances have crossed ₹ 75 lakhs in a particular financial year? Whether on the facts and in the circumstances of the case, the CESTAT was right in holding that what ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted 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 passed in violation of principles of natural justice ? ( 2) Whether, on the facts and in the circumstances of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue, fairly agree that the disputed issue as to whether the reroller, whose aggregate value of clearances in a financial year have exceeded ₹ 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. Collector reported in 2000 (118) ELT 85 (Tribunal) which stands subsequently followed by the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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