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2015 (1) TMI 754 - HC - Central ExciseCenvat Credit - Extended period of limitation - Held that:- In the matter of this nature, it is not expected that the Tribunal takes an extreme view and expresses virtually a final opinion on the merit of the controversy. These are matters where litigants are not expected to be non-suited at interlocutory stage. The remedy of appeal becomes meaningless and the legal provision nugatory by such extreme directions. That would mean that the exercise of discretion in the given case is arbitrary and capricious as well. Bearing in mind this salutary principle in the present case the Tribunal should have passed an order which protects the interest not only of the Revenue but prevents the appellant before us in not being non-suited completely. - the appellant has not raised the issue of financial hardship. - Decided conditionally in favour of assessee.
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