2011 (7) TMI 113

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....ce Sanjay Karol, JJ. For the appellant: Mr. Sandeep Sharma, Assistant Solicitor   For the respondent: Mr. Rahul Mahajan, Advocate   Per Deepak Gupta, J. (Oral)   1. These appeals are being disposed of by a common judgement since identical question of law is involved.   2. All the appeals were admitted on the following question of law:-   "Whether Cenvat c....

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....resent 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 tha....