2026 (7) TMI 151

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..... S. S. GARG, MEMBER (JUDICIAL) AND HON'BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri Amar Pratap Singh and Shri Mahesh Singh, Advocates for the Appellant Ms. Amita Gupta, Authorized Representatives for the Respondent ORDER P. ANJANI KUMAR: Revenue filed this miscellaneous application against the Final Order No.60126/2026 dated 03.02.2026 passed in Excise Appeal No.587 of 2006. ....

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....ve not placed on record the said reply submitted by them in response to letter dated 15.11.2000. He submits that, to this extent, Tribunal concluding that the appellant has replied to the said letter and all the information was available with the Revenue is erroneous. 3. Shri Amar Pratap Singh, assisted by Shri Mahesh Singh, learned counsel for M/s Jindal Stainless Limited, submits that the Ben....

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....ive generation and synchronization arrangement; multiple audits were conducted during the period; the knowledge of the department is evident from the letter, dated 15.11.2000, written by department, enquiring about the wheeling agreement and the clear reply given by the appellants. He submits that the appellants availed impugned credit on the basis of declaration submitted under Rule 57G; the invo....

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.... Para is extracted as below: 28. In the facts and circumstances of the case, we find that there is considerable force in the argument of the appellant. We find that the issue involved is that of interpretation of law. There were judgments, as cited above, in favour of the appellants in their own case. All the cases relied upon by the revenue are after the initial decision by the Tribunal ....