2014 (11) TMI 369

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....Nair (AR) ORDER Per : Mr. M.V. Ravindran; This application is filed for modification of Final Order No. C-II/475-478/WZB/03 dated 21.3.2003. 2. Heard both sides and perused records. 3. Ld Counsel would submit that while disposing of the appeals vide final Order dtd 21.3.2003, the Bench has disposed of two appeals Nos. E/2140 and 2141/03 but by oversight mentioned only one order in O....

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....arned Department Representative on the other hand would submit that the order of the Tribunal dtd 21.3.2003 indicates that it considered only one appeal arising out of the OIO No.9/Dem/2002 dtd 19.3.2002. It is very apparent from the facts recorded by the Bench in Paragraph No. 2 of the Order. He would also submit that the impugned Order No. 10 DEM/2002 is on different issue. He also submits that ....

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....e appeals by way of remand. In our considered view, in the peculiar facts and circumstances of this case, we find that the law as laid down by the Hon'ble High Court of Gujarat in the case of Himanshu Traders (Supra) would be applicable as we have considered the merits of the case and it needs to be ascertained whether appellant is eligible for the Cenvat credit or not. Since identical issue as is....