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2014 (3) TMI 8 - SC - Central ExciseReversal of CENVAT Credit - removal of goods against CT-3 certificate without payment of duty - High Court relied on decision of MANAKSIA LTD. Versus COMMISSIONER OF C. EX., KOLKATA-IV [2007 (5) TMI 93 - CESTAT, KOLKATA] and has not recorded any reason - Held that:- said order had been overruled by a larger Bench of the Tribunal in "Lakshmi Automatic Loom Works Ltd. Vs. Commissioner of Central Excise, Trichy [2008 (10) TMI 57 - CESTAT CHENNAI] - Unfortunately, the above aspect of the matter had not been brought to the notice of the High Court when the High Court had passed the impugned order - In the above circumstances, we quash and set aside the order passed by the High Court and remand the matter to the High Court with a request to the High Court to decide the matter afresh, preferably within four months from the date of receipt of this order by hearing the concerned advocates afresh, without giving any undue adjournments to either of the parties - Decided in favour of Revenue.
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