2019 (8) TMI 319

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.... Cardozo I/b Mr. Joel Carlos for the appellant Mr. Sriram Sridharan a/w Mr. Jas Sanghvi I/b PDS Legal for the respondent P.C. 1. On 16th July, 2019 when Central Excise Appeal No.110 of 2019 came up for consideration, we noted that the Revenue has urged the following question of law for our consideration : "Whether the assessee is eligible to utilize the CENVAT Credit availed on i....

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.... In particular, our attention was invited to the Gujarat High Court decision in Commissioner of Central Excise and Customs Vs. Panchmahal Steel Ltd. (2015) TIOL 25 wherein the larger bench of the Tribunal was upheld, the decision of Punjab and Haryana in Commissioner of Central Excise Vs. Nahar Industrial Enterprises Ltd. (2010) TIOL 868 as well as the decision of Delhi High Court in Commissioner ....

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....ed the Central Excise Appeal No.110 of 2019 to 29th July, 2019 to be listed along with Central Excise Appeal No.225 of 2014. 6. Today when the matter came up for hearing, Ms. Cardozo, learned Counsel appearing for the applicant states that she is briefed only in Central Excise Appeal No.110 of 2019 and not in Central Excise Appeal No.225 of 2014. The Revenue should have either briefed Ms. Cardo....