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2010 (5) TMI 406 - HC - Central ExciseCenvat credit - wrongly availed - die blocks which are used in the manufacture of moulds and dies and in turn these moulds and dies are used in the manufacture of goods processed on job work basis and cleared the same without payment of duty contrary to the provisions of erstwhile Rule 57AD of Central Excise Rules, 1944 read with Rule 6 of CENVAT inasmuch as they were wrongly availing Cenvat credit on the inputs - demanding the assessee to pay the amount that was wrongly availed, along with interest and penalty - respondent-assessee filed an appeal before the competent authority who in return without considering the relevant material on record and without assigning valid reasons proceeded to allow the appeal filed by the respondent – Held that: - Tribunal has committed a grave error in passing the order impugned without assigning any valid reasons and without any discussion. By merely following the order passed in similar matters it has proceeded to pass the impugned order, allowing the appeal filed by the respondent - order is cryptic in nature and such a non-speaking order cannot be sustained - matter stands remitted back to the Tribunal for fresh consideration.
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