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TMI Blog2023 (1) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant but the learned Commissioner failed to give any findings on the said plea - In my view the plea raised by learned Consultant has a bearing on the merits and therefore the learned Commissioner ought to have gone into the submissions of the appellant and recorded a finding thereon. He jumped to the conclusion without recording any finding. Mere recording of conclusion without discussions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 passed by Commissioner (Appeals) CGST Central Excise, Mumbai. 2. The issue involved herein pertains to denial of Cenvat Credit as well as interest on delayed refund to the appellant. During the hearing Learned Consultant appearing for the appellant submitted that the refund of Cenvat Credit was rejected on the ground that the electricity poles, which are in issue, falls within civil struc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the things which are of the same nature as those specified. Learned Consultant further submitted that the aforesaid plea alongwith the judgement of the Hon ble Supreme Court was specifically raised before the learned Commissioner but learned Commissioner without giving any findings on the said submission or on the applicability of the judgement of Hon ble Supreme Court, had brushed aside the subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o consideration and the absence of reasons has rendered the impugned order unsustainable. Therefore without going into the merits of the appeal and without deliberating on other issues, I am inclined to remand the matter back to learned Commissioner (Appeal) with a direction to decide the appeal afresh and to give detailed findings on the pleas raised by the appellant. All the issues are left open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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