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TMI Blog2018 (9) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... the representative of the department, perusal of the record and the grounds of appeal. If the Tribunal was of the opinion that because of repeated adjournments or any such similar reason, no case for further adjournment was made out, the request could have been rejected. However, the ground that since the issues are in narrow compass, such adjournment should not be granted is a risky one. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was made by the appellant for adjournment. This is so recorded by the Tribunal in the order also. However, in response to such a request, the Tribunal noted thus The same is declined as I noticed that the issue falls in a narrow compass . 2. As per the said order of the Tribunal itself thereafter the Tribunal heard the Learned DR, perused the record and grounds of appeal and proceeded to dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conclusion without any assistance from the appellant. In fact, the counsel for the appellant pointed out before us that there were two circulars of the same number issued under the Central Excise Act and another under the Customs Act. CVD was available at 2% without any bar of claiming Cenvat credit. We are not suggesting that Counsel for the appellant is correct in contending so. We only suggest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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