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2014 (11) TMI 425 - HC - Central ExciseMODVAT credit - Validity of Tribunal's order - tribunal rejected the appeal without addressing the specific plea of the assessee - Held that:- Even though a specific plea has been raised by the appellant in this regard, in paragraph (3) of the grounds of appeal, the Tribunal has simply brushed aside the plea saying that the assessee's appeal does not contain any challenge on this ground. Therefore, there is a clear non application of mind by the Tribunal in this regard. Though the notification is referred to by the Tribunal as Notification No.67/97, dated 16.3.1997, the actual notification is bearing No.67/95, dated 16.3.1995. The Tribunal discarded the above said legal plea stating that none of these contentions has been substantiated by them. We find no reason is given by the Tribunal on the legal plea raised by the appellant. The Tribunal has merely stated that there is no merit in the assessee's case. We find that the order of the Tribunal is bereft of reasons and there is no analysis of the question of law raised before them. In our considered opinion, on this score also the order of the Tribunal cannot be countenanced. - Matter remanded back - Decided in favour of assessee.
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