2008 (12) TMI 155

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..... ing the pendency of the appeal before this Tribunal the appellant has also come in Stay application for stay of operation of the impugned order. Also the appellant has moved a miscellaneous application for early disposal of its appeal so as to avail Cenvat credit. 2. Learned Counsel for Appellant argues that Registration was granted earlier on the basis of material facts and evidence as per appli .....

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..... ess and mis-conceived. Both authorities below could not conceive the factual scenario but prejudiced interest of the appellant. In the meantime when the Hon'ble High Court has also passed an order dated 1-8-2007 in the aforesaid Writ Petition, the whole matter has been resolved. The plot of land in question has been vested with the appellant. Therefore, the appellant is entitled to restoration of .....

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..... any enquiry, appeal was mechanically disposed of con firming the action of the ld. Adjudicating Authority. 5. In view of the aforesaid observations and finding, it would be proper on the part of the relevant Assessing Authority to enquire from the Land Allotment Authority as to the status of the appellant with regard to the right to construction over the land so as to carry out the purpose of all .....

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