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2014 (3) TMI 236 - AT - Central ExciseModification of stay order - Violation of principle of natural justice - reversal of cenvat credit on used capital goods sold as scrap - Held that:- Tribunal on this issue granted unconditional stay in appellant’s own case. - appellant filed modification of stay order passed by the Commissioner (Appeals) which was not considered by him and the appeal was dismissed automatically. In view of that, it is appropriate to set aside the impugned order and remand the matter back to the Commissioner (Appeals) to decide the stay application after considering the case law submitted by the appellant - Decided in favour of assessee.
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