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2023 (1) TMI 1138 - CESTAT MUMBAIMaintainability of petition - failure to comply with pre-deposit requirement - availment of CENVAT Credit - telecom services in connection with telephones installed at homes of senior functionaries - air travel agent service for booking of airline tickets of senior officials - mandap keeper service for certain conventions and employee sessions - pandal/shamiana service for some functions and event management service - denial on the ground of nexus - HELD THAT:- Notices for recovery are issued under the authority of substantive and procedural provisions of Acts and Rules framed thereunder. A noticee is made aware of the detriment in judicial decisions only upon incorporation in the consequent adjudication orders and the specifics mandated in such decisions cited in the adjudication order could not have been factually countered except at the appellate stage. Opportunity had not been afforded to the appellant for doing so in the earlier round that was carried to the Tribunal for dismissal at threshold. Doubtlessly, the appellant did not take advantage of the opportunity to present the applicability, or otherwise, of the decision in CCE VERSUS MANIKGARH CEMENT [2010 (10) TMI 10 - BOMBAY HIGH COURT] and their claim of the impugned order having been passed before they could so is not credible defence as the timelines had not been adhered to by them. Nonetheless, several judgments and decisions have been brought to our notice which, owing to lack of finding on fact by lower authorities, cannot be adjudged by us as conforming to, and proper in accordance with, law. Appeals are allowed by way of remand to original authority.
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