2019 (6) TMI 165

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....anerjee, Adv. Mr. Somnath Ganguli, Adv. Ms. Sabnam Basu, Adv. Re: GA 254 of 2019:- The Court: An affidavit of service filed in Court today is taken on record. None appears for the respondent. Sufficient cause is shown. The delay of 101 days in filing the appeal is condoned. The application (GA 254 of 2019) is allowed. The department is directed to register the appeal immedi....

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.... that when two lower adjudicating authorities had come to a finding on facts that the respondent assessee was not entitled to Cenvat Credit on inputs, there was a higher burden on the Tribunal to consider all the facts and evidence in the records and come to a reasonable finding. We feel that more reasons were required to be advanced by the Tribunal to reverse the said findings of the adjudicating....