2015 (10) TMI 723

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....pellant : Mr. Sukhdev Sharma, Advocate AJAY KUMAR MITTAL, J. 1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 against the order dated 25.8.2014 (Annexure A-2) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal"), claiming the following substantial questions of law:- i) Whet....

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....he condition of safeguarding the interest of the revenue? 2. The facts, in brief, necessary for adjudication of the present appeal as narrated therein may be noticed. The assessee is engaged in the manufacture of bulk drugs, i.e. Niacin, Clopidogrel Bisulphate, Etodolac, Aceclofenac and Niacin feed premix and is availing cenvat credit on inputs as well as capital goods. The assessee claimed exe....

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....mitted that the Tribunal has granted unconditional stay without safeguarding the interest of the revenue. It was further submitted that the Tribunal has taken a contrary view on the same issue for subsequent years pertaining to the case of the assessee. 4. After hearing learned counsel for the appellant, we do not find any merit in the appeal. 5. The Tribunal while dispensing with the condit....