2018 (2) TMI 1507

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....ad Kumar Gupta, J. For The Appellant : Shri Vinay Pandey, Advocate For The Respondent : Shri Jatin Mahajan and Shri Amrito Das, Advocates Order On Board Per Thottathil B. Radhakrishnan, Chief Justice Notice already served. Respondent appears through counsel. This appeal is admitted. The matter taken up, on consent, for final hearing and heard accordingly. 1. The Revenue is in app....

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....es of the godown of M/s Parle Biscuits Private Limited. This issue is primarily and fundamentally a question of fact, which depends upon the terms of the contract between M/s Parle Biscuits Private Limited and M/s Ganesh Bakers Private Limited. 3. While we do not ignore the submission that M/s Parle Biscuits Private Limited has standard form contracts with different persons or establishments wh....

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.... up at the first instance on 19/06/2017. Therefore, on that day it was minuted that after making certain submissions, the learned counsel for the Revenue sought an adjournment to seek clarification as to whether the decisions referred to in paragraph 5 of the impugned order of CESTAT were further challenged by the Department. On 03/07/2017, it was submitted on behalf of the Department that the Rev....

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....ho had or has transactions with that establishment could not have been applied without affirmatively holding that the particular transaction which forms the foundation and the substratum of a subsequent case is selfsame. We say this because the Revenue appears to have been insisting that the contract documents as between M/s Parle Biscuits Private Limited and the respondent were not made available....