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2020 (12) TMI 633 - AT - Central ExciseMaintainability of appeal - preliminary submission has been raised by respondent that the appeal filed by the Department is liable to be dismissed for the reason that the issue raised in this appeal has already been decided by the Tribunal and the order passed by the Tribunal in favour of the respondent has not been set aside in any proceedings - Recovery of CENVAT Credit - only trading of goods and no manufacture. HELD THAT:- Learned authorised representative appearing for the appellant states that he is not aware whether any appeal was filed by the Department against the order dated September 18, 2018 passed by the Tribunal or whether the order has been set aside. The order passed by the Tribunal was against the Department and, therefore, the Department should be aware as to whether any appeal has been filed or not. As the Department has not placed on record any decision setting aside the aforesaid order of the Tribunal, the present appeal filed by the Department deserves to be dismissed - Appeal dismissed.
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