2022 (5) TMI 635

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....espondents P.C. 1. The basic contention of the Petitioner is that the order impugned in the Appeal is beyond the show cause notice issued. The additional submissions of the present Petitioner and reliance placed by Petitioner in the case of Godrej & Boyce Mgd. Co. Ltd. vs. Union of India and others, 2021 (11) TMI 157 decided by this Court has not at all been dealt with by the appellate authority....

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....lowance of ITC regarding the amount representing Cenvat credit or Cess. The only issue is regarding the admissibility of credit in the GST regime in respect of EC and EHEC and this appeal is not about admissibility of Credit. 4. We have considered the submissions. 5. On the first date, the predecessor bench of this Court on 21.12.2022 asked the learned Counsel for the Respondents to take instruc....