2016 (3) TMI 1174

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....nt. Shri Vinay Kumar Jain, Advocate, for the Respondent. JUDGMENT [Judgment per : Navin Sinha, C.J.]. - The present appeal under Section 35G of the Central Excise Act, 1944 (hereinafter referred to as "the Excise Act") arises from order dated 26-6-2015 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, Principal Bench, Court No. II in Appeal No. E/60308/2013-EX(S....

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....in support of the respective contentions by both the parties, law applicable to the issues and lastly the reasons in support of the conclusions as to why the issue is decided in favour of the one party and why against the other. Needless to say the reasons must be supported by the decisions of the Supreme Court and High Court, if holding the field on the issue in question.    &em....

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....ny reason and nor any decision of Apex Court or High Court was relied on in support of its conclusion? These infirmities, in our opinion, renders the impugned order totally unsustainable in law and hence it deserves to be set aside." 4. More recently in Tax Case No. 13 of 2015, it was observed in Paragraph 4 as follows : "4. Any order amenable to challenge and/or consideration befo....

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....d of limitation. There were various decisions in favour of the respondent holding that on steel items used for fabricating supporting structure entitlement was there for Cenvat credit but there was no reference to the "various decisions" mentioned by the Tribunal. The Tribunal then opined that regular ER-I returns had been filed but no objection was raised by the Revenue without mentioning even th....