https://www.taxtmi.com/caselaws?id=377575 The Tribunal allowed the appeal, setting aside the show cause notice due to non-joinder of essential parties and lack of evidence by the Revenue. The appellant successfully demonstrated the presence of machinery parts in their factory and compliance with statutory requirements, leading to the grant of consequential benefits, including the refund of cenvat credit and interest paid. The Adjudicating Authority was instructed to process the refund within 60 days from the order date. en-us Fri, 29 Mar 2019 00:00:00 +0530 Mon, 01 Apr 2019 09:33:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377575 The Tribunal allowed the appeal, setting aside the show cause notice due to non-joinder of essential parties and lack of evidence by the Revenue. The appellant successfully demonstrated the presence of machinery parts in their factory and compliance with statutory requirements, leading to the grant of consequential benefits, including the refund of cenvat credit and interest paid. The Adjudicating Authority was instructed to process the refund within 60 days from the order date. Case-Laws Central Excise Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377575