2019 (8) TMI 377

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....e Respondent ORDER RAMESH NAIR This appeal is directed against Order-In-Appeal passed by the Ld. Commissioner (Appeals). I observed from the order that the appeal was dismissed on the ground of limitation inasmuch as the appeal was filed belatedly with the delay of 5 days along with COD application. The Ld. Commissioner (Appeals) has also given the findings on merit that the cenvat credit....

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....n the appeal on merit. Secondly, he upheld the denial of cenvat credit on the basis of Hon'ble Supreme Court judgment in Ultratech Cement Ltd case, subsequently, this Tribunal has passed judgment in case of Ultratech Cement Ltd and other cases after considering Hon'ble Supreme Court judgment in Sanghi Industries 2019 (2) TMI 1488, therefore, in the light of subsequent development, the matter needs....