2016 (2) TMI 594

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....ner : Shri Maneesh Sharma, Advocate. JUDGMENT PER NAVIN SINHA, CHIEF JUSTICE 1. The present appeal is barred by delay of 22 days. Considering the duration and the nature of order proposed to be passed, it is condoned. 2. The Appellant assails the order dated 20.11.2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi in Appeal No. ST/59013/2013-CU (DB) holdin....

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....scussed in the order. The Tribunal accepted these contentions and allowed the appeal. 6. The order sheet of the Tribunal reflects that the departmental representative did not make any submissions opposing the contentions of the Respondent that the unsustainability of the claims was covered by earlier orders of the Commissioner and precedents of the Tribunal itself. The departmental representati....

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....rguments advanced by the departmental representative are neither mentioned in the order nor has been dealt by the Tribunal in the impugned order..." 9. What may or may not have transpired before the Tribunal is best known to the members of the Tribunal itself. The pleadings in the appeal extracted above are delightfully vague and cannot be construed as non-consideration of the argument of the d....

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....ot be dragged into the arena. "Judgments cannot be treated as mere counters in the game of litigation." We are bound to accept the statement of Judges recorded in their judgment, as to what transpired in the court. We cannot allow the statement of the Judges to be contradicted by statements at the Bar or by affidavit and other evidence. If the Judges say in their judgment that something was done, ....