2018 (3) TMI 824

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.... Tripathi (AC) AR, for Appellant Shri Kapil Vaish (CA), for Respondent Per: Ashok Jindal Heard the parties. 2.  The Revenue is filed this appeal against the order of the learned Commissioner (Appeals) on the ground that the learned Commissioner (Appeals) had decided the issue in favour of the respondent relying on the decision of this Tribunal vide Final Order No. A/784-786/2000 dated 14.....

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.... Commissioner (Appeals) who hold that as issue of availment of Cenvat Credit has been decided by this Tribunal and reference of that order is pending before the Hon,ble High Court and the learned Commissioner (Appeals) was not required to decide the issue. Therefore, it is prayed that the impugned order is liable to be set aside. 4. We find that the reference made to the Hon'ble High Court of Al....