2018 (10) TMI 639

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) : Mr Hasit Dave (1321) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Assessee is in appeal against the judgment of CESTAT dated 26.12.2017. Following questions are presented for our consideration: "3.1 Whether the Tribunal was in error in Law to dismiss a neat issue of law and confirm duty of Credit, interest and penalty in spite of the issue pending reconsideration ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sing the appeal without discussing the various case laws on the Subject?" 2. Perusal of the questions themselves would reveal that issue involved in the present Tax Appeal is squarely covered by the judgment of Supreme Court in case of Commissioner of C. Ex. v. Gujarat Narmada Fertilizers Co. Ltd. reported in 2009 (240) E.L.T. 661 (S.C.). In that view of the matter, this appeal would require di....