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2008 (8) TMI 374 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARHWhether Rule 3(4) of Cenvat Credit Rules, 2002 is applicable on capital goods removed after use ? Whether the impugned order passed by Tribunal is perverse and against the basic scheme of the Cenvat ? Whether appellant is liable to penalty when no mens rea is involved? Held that:- Considering the fact that the Tribunal in a number of cases has taken a view, on the legal issue involved in the present case, in favour of the assessees therein and in the present case, the appeal of the Revenue was accepted for the reason that the assessee remained unrepresented before the Tribunal, we find that ends of justice in the present case would be met in case the matter is remitted back to the Tribunal to consider the appeal filed by the Revenue afresh after hearing both the parties. For the reasons mentioned above, order dated 20-11-2007 passed by the Tribunal is set aside. The Tribunal is directed to hear and decide the appeal filed by the Revenue afresh after giving notice to the parties.
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