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2015 (10) TMI 711 - HC - Central ExciseCENVAT Credit - benefit of exemption of the notification dated 16.3.1995 - Captive consumption - Invocation of extended period of limitation - Suppression of facts - Held that:- Adjudicating Authority failed to take into account the object of the Central Excise Tariff (Amendment) Bill, 2004 as well as the statement of objects/reasons appended to the Bill. The adjudicating Authority has also over looked the fundamental principle of interpretation, thus, the order, so passed, by the Adjudicating Authority is non-speaking order. It has further been submitted that it is not open for the subordinate authority to refuse to give effect to binding judgments of higher quasi judicial authorities without assigning reasons - Prima face of interim relief is made out. - Stay granted.
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