AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 94
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....hensive order after considering the submissions advanced by the respective parties and ultimately referred to the provisions of Order 41 Rule 23 of the Code of Civil Procedure, 1908 (in short, "the CPC") as well as the decisions of the Supreme Court in the case of Agricultural Produce Marketing Committee, Bangalore Vs. State of Karnataka and Others, (2022) 7 SCC 796 and in the case of K. M. Krishna Reddy Vs. Vinod Reddy and Another, (2023) 10 SCC 248. 2. After the order was recorded, time was sought by learned Senior Standing Counsel Ms. Patel, appearing for the appellants, to take further instructions. 3. Today, when the matter is taken up for hearing, it is not disputed by the learned Senior Standing Counsel Ms. Patel that the Tribu....
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.... in erstwhile Rule 57CC (corresponding to Rule, 6 of Cenvat Credit Rules 2002) against availing of Modvat where the final product is exempt or chargeable to Nil rate of duty does not apply. The said Orders have been accepted by the department and no appeals have been filed against the same. The Commissioner seriously erred in ignoring the said Orders though cited before him. The fact that sulphur arising in the course of manufacture of petroleum products is a by product has also been upheld by the Tribunal in Madras Refineries Ltd v CCE - 2005 (187) ELT 34. The Commissioner's finding that Sulphur is not a by-product is clearly contrary to the said decision of the Tribunal and is hence not sustainable in law (H) The Com....
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....Fuel used to generate electricity which is used to manufacture Nitrogen cannot be denied. (J) Without prejudice to the above, the calculation adopted for arriving at the demand of Rs 3,03,35,139/- is incorrect for the reason that instead of considering unit "cost of fuel" as per Balance Sheet he has taken "cost of unit per KWH" for calculating the fuel cost and duty payable thereon. The cost of unit per KWH is not relevant for calculating the cost of fuel. The unit cost of fuel is also disclosed in the Balance Sheet. Extract of Balance Sheet for the year 2004-05 is enclosed marked Exhibit-E. A perusal of annexure will reveal that unit cost of fuel is Rs. 1.85 for the year 2004-05 whereas demand is worked out based on the unit cost ....
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.... one has been adjudicated, appropriate order may be passed for consideration of the aforesaid grounds, as recorded by the Coordinate Bench of this Court. 8. It is not in dispute that the Tribunal disposed of the appeal by relying solely on the judgment of this Court in the case of Gujarat Narmada Valley Fertilizers Company (supra), which has subsequently been reversed by the Supreme Court, without examining the remaining grounds referred to hereinabove. 9. At this stage, we may incorporate the provisions of Order 41 Rule 23 of the CPC, which deals with the remand of a case by the Appellate Court. The same reads as under: "Order 41 Rule 23 - Remand of case by Appellate Court Where the Court from whose decree an appeal is prefe....
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....e acquisition proceedings have lapsed by virtue of the 2013 Act. Whereas a number of issues/grounds were raised and as such the original reliefs sought (acquisition proceedings under the 1894 Act) were the main reliefs which were required to be dealt with and considered, unfortunately, the learned Single Judge did not give findings on the other issues/grounds and on the reliefs sought and as observed hereinabove, disposed of the writ petitions considering only one relief/ground, namely, whether the acquisition proceedings have lapsed by virtue of the 2013 Act. 27. When a number of submissions were made on the other issues/grounds, we are of the opinion that the High Court ought to have considered the other issues and ought to have ....