2013 (12) TMI 95

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....lant. Shri V. Chaudhary, DR, for the 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 da....

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..... 4. On behalf of the department, on the 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 a....

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....tracted in the matter. That apart, question of importing 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 ma....