2018 (8) TMI 405

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....or Appellant Shri Pawan Kumar Singh, Supdt. (AR), for Respondent ORDER Per: Archana Wadhwa As the matter has come up on record a number of times, we are not inclined to accept the request of adjournment. Accordingly, we have heard the learned A.R. and have gone through the impugned order. 2. The appellant is engaged in the manufacture of sugar and shortage of their final product was....

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....e said aspect again in the light of the law settled by the Hon'ble Allahabad High Court or any other decision, which appellant may choose to refer to and rely upon. 4. Another demand of around Rs. 1.50 crores stands confirmed by denying the credit in respect of various steel items like Shape, Section, Angle, Rod, Plates, HR Coil, Channel, Joist, etc. used for fabrication of structure, shades an....

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....aid item in the fabrication of capital goods as also for examining the applicability of the said decision of Hon'ble Gujarat High Court in the case of M/s Mundra Ports & Special Economic Zone Ltd. (supra), we deem it fit to remand the matter to Original Adjudicating Authority. 5. Inasmuch as, the matter is being remanded on the above two grounds, we leave the other issues open relating to small....