TaxTMI 
TaxTMI 
2013 (12) TMI 95
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....he Respondent. ORDER Heard the learned Advocate for the appellants and the DR for the respondent. 2. This is an application for stay filed in the appeal arising from order dated 7-4-2010 passed by the Commissioner (Appeals) Delhi. By the impugned order, the appeal filed by the appellants against the order of the Additional Commissioner, Gurgaon dated 8-9-2009 has been dismissed. The adjudi....
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....e other hand, it is submitted that in the facts and circumstances of the case, the authorities below have correctly dealt with the issue involved in the matter and have rightly disallowed the credit. 5. It is not necessary to go into various points sought to be raised on behalf of the appellants. Suffice to refer to the clear finding of fact arrived at by the adjudicating authority and confi....
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....porting the provisions of Central Sales Act in the Central Excise Act does not arise as no such exercise is permissible in law. In that regard there are catena of decisions of the Apex Court. In the facts and circumstances of the case, therefore, it is not necessary to deal with in detail with the various decisions sought to be relied upon in the matter as they are clearly distinguishable and are ....