2019 (1) TMI 1581

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.... Court : Mr. Somnath Ganguli, learned advocate for the revenue, laboured very hard to defend the impugned order of the Tribunal dated 20th March, 2018. But, we are very sad to say that we find dearth of sufficient reasons in the said order. We set out the material part of it as under: "On merit, it appears that appellant has manufactured only two items and two items were brought from the open....

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.... the double benefit under Section 2(k) of the Cenvat Credit Rules, 2004 that the appellant is seeking? Why is this claim of the appellant not entertainable? There are no reasons to support the finding of the Tribunal under quotation above. But on that basis the claim of the appellant has been denied by the learned Tribunal dismissing the appeal on 20th March, 2018. In those circumstances, we adm....