2009 (11) TMI 521

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....rma, ASGI, for the Appellant. S/Shri MM. Khanna, Sr. Advocate with Goverdhan Sharma, Kartar Singh and J.L. Bhardwaj, Advocates, for the Respondent. [Order per : Deepak Gupta, J. (Oral)]. - These appeals are being disposed of by a common judgment since identical questions of fact and law are involved. 2. All the appeals were admitted on the following question of law :- "Whether Cenvat c....

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.... appeal(s) now the Department wants to rely on certain material which was never produced before the Assessing Officer or Revenue Authorities upto the level of the Tribunal. At this stage, the Department cannot be permitted to place additional evidence on record. 4. On the material on record, the Commissioner (Appeals) as well as the Tribunal have come to a clear finding of fact that the assesse....