2016 (5) TMI 742

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....ondent : Mr. Pradeep S. Jetly with Mr. J.B. Mishra ORDER PC : 1. This petition under Article 226 of the Constitution of India is being entertained in rather unusual circumstances. Very few dates and events have to be referred to for our ultimate order and direction. 2. The first Petitioner claims to be engaged in the activity of manufacture of Ferro Aluminium Alloy products at its fact....

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....ame to be pronounced by the MemberJudicial and he held that the Revenue could not establish and prove that availment of CENVAT credit on inputs is wrongful and illegal. However, the MemberTechnical disagreed and passed a separate order. 4. There was a rectification application filed stating that there is a mistake apparent and that needs to be rectified by the Tribunal. Surprisingly, on that, t....

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....t to nominate Third Member to resolve the difference of opinion on the following point : The evidence produced by Revenue is not sufficient to establish fraudulent availment of credit by the appellant and consequently demand of duty should be set aside and penalties are not imposable as held by Member (Judicial) OR Whether the evidence produced by Revenue establishes wrongful ....

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....nt of certainty and finality to a litigation. None should be allowed to take chances or have a rehearing of the proceedings before the sme Court. 8. Hence, we set aside the order passed initially by the Tribunal namely the final order dated 10th October 2014 where the MemberJudicial and MemberTechnical disagreed with each other. We would highly appreciate that instead of the appeal going to a t....