TMI Blog2014 (9) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel for the appellant submit that the controversy on merits stands concluded in favour of the appellant. However, it is not necessary for the court to go into this question as the matter is still subjudice before the Tribunal. Taking into consideration that the Tribunal has recorded finding of prima facie case in favour of the appellant, we are of the opinion that the interest of the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en proposed :- 1. Whether CESTAT is justified in directing to deposit the 50% of Cenvat credit even after making an observation that on the basis of the decisions referred to supra we find a prima facie case in favour of appellant ? 2. Whether Tribunal is justified in directing to deposit 50% of disputed credit thereby taking a contrary and inconsistent stand, in a case where, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... niable on the ground that depots of M/s. Parle cannot be the place of removal and that freight charges were not borne by the appellants but M/s. Parle? 2. We admit the appeal on question no. 1 which covers all other questions. 3. Heard Sri M.H. Patil, along with Sri Ashok Kumar, learned counsel for die appellant and Sri Ramesh Chandra Shukla for die respondent department. 4. Since a ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of the decision referred in para 1 of its order. The learned counsel for the respondent could place any material before us to show that the appellant has no prima facie case. The learned counsel for the appellant submit that the controversy on merits stands concluded in favour of the appellant. However, it is not necessary for the court to go into this question as the matter is still subjudice ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
