2018 (8) TMI 1872

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.... Kumaran, for the Respondent. JUDGMENT [Judgment per : T.S. Sivagnanam, J.]. - This appeal by the Revenue is directed against the final order passed by the Customs, Excise and Service Tax Appellate Tribunal dated 11-5-2015 in Final Order No. 40556/2015. 2. The appeal was admitted on 27-7-2017 on the following substantial questions of law :  "(i)   Whether the Tribunal was ....

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....ed Counsel appearing on behalf of the respondent. 4. The short issue, which falls for consideration, is as to whether the Tribunal was right in following its earlier decision in the case of Burn Standard Co. Ltd. v. CCE, Salem reported in 2010 (262) E.L.T. 786 (Tri.- Chenn.), which was affirmed by the Hon'ble Division Bench of this Court in the case of CCE, Salem v. Burn Standard Co. Ltd. re....

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....nly on 5-12-2011, that too, only after the Department started verifying this aspect, which, according to the Department, is not in accordance with Rule 6(3) of the CENVAT Credit Rules, 2004. Therefore, the Revenue further contended that the assessees have not given any letter exercising their option to reverse the CENVAT credit in terms of Sub-rule (3A) or Rule 6 of the said Rules for the exempted....

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....tted an error. 9. With regard to the factual aspect as pointed out by the Learned Senior Standing Counsel for the Revenue, both before the Tribunal as well as before us, we find that there has been no adjudication done by the Tribunal on the said aspect. This is crucial to ascertain the conduct of the assessee in the background of the facts as pointed out by the revenue. Therefore, we are of....