TMI Blog2019 (11) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... to limitation being a mixed question of law and fact, should also to be allowed to be agitated by the assessee before the original authority. Whether the Tribunal is right in holding that there was no such submission put forth in the appeal especially when the plea of limitation and correct availment of Cenvat credit on machinery parts pleaded in the appeal grounds? - HELD THAT:- There appears to be a dispute between the assessee and the Department. This has been remanded to the original authority for fresh consideration and we confirm such order of remand. Whether the Tribunal is right in holding that there was no dispute about the liability but quantum alone is disputed whereas it was raised in the grounds that the entire demand is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal is right in confirming the demand when the demand itself is barred by limitation? (ii) Whether the Tribunal is right in holding that there was no such submission put forth in the appeal especially when the plea of limitation and correct availment of Cenvat credit on machinery parts pleaded in the appeal grounds. (iii) Whether the Tribunal is right in holding that there was no dispute about the liability but quantum alone is disputed whereas it was raised in the grounds that the entire demand is barred by limitation and the value adopted on job work yarn clearance is as per the decision of the Supreme Court reported in (1989) 3 SCC 488 - M/s. Ujagar Prints v. Union of India. 2. Heard Mr. Mudimannan, L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee and the Department. This has been remanded to the original authority for fresh consideration and we confirm such order of remand. 7. The third issue to be considered is whether the Commissioner (Appeals) was justified in remanding the matter to the original authority to consider the plea with regard to the claim of depreciation under Section 32 of the Act and whether credit can be denied for reasons of the depreciation. In fact, the Commissioner (Appeals) in the order dated 27-3-2007, has recorded the following finding : - 5(i) .. On perusal of the same, I find that the goods involved were only spares. Under these circumstances the question of claiming depreciation under Section 32 of the Act, 1961 does no ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
