https://www.taxtmi.com/caselaws?id=202656 Departmental challenge to relief granted under Rule 6(3)(b) of the Cenvat Credit Rules failed because the appeal was defective and unsupported by the record. The show cause notice and original adjudication order were not placed on record, and the prayer was misconceived since setting aside the appellate order would only revive an order that had not been properly attacked. The appellate authority had followed an earlier decision in the assessee's own case on identical facts, and the department did not show why that precedent was inapplicable. A mere proposal to appeal against another High Court ruling was insufficient to justify interference, so the assessee's relief was sustained. en-us Tue, 25 Jan 2011 00:00:00 +0530 Wed, 23 Mar 2011 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202656 Departmental challenge to relief granted under Rule 6(3)(b) of the Cenvat Credit Rules failed because the appeal was defective and unsupported by the record. The show cause notice and original adjudication order were not placed on record, and the prayer was misconceived since setting aside the appellate order would only revive an order that had not been properly attacked. The appellate authority had followed an earlier decision in the assessee's own case on identical facts, and the department did not show why that precedent was inapplicable. A mere proposal to appeal against another High Court ruling was insufficient to justify interference, so the assessee's relief was sustained. Case-Laws Central Excise Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202656