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2014 (11) TMI 665 - BOMBAY HIGH COURTDenial of CENVAT Credit - tribunal disposed of the appeal while deciding the stay application - Held that:- Appeal could not have been disposed of by such a short order. The matter concerns interpretation of some rule. If that interpretation accords with the view taken by this Court and sought to be cited by the Tribunal, then, that is something which has to be gone into and decided in depth. By merely referring to that judgment of this Court, the issue cannot be said to be covered. This is one more case where we have an occasion to comment and adversely on unsatisfactory disposal of the appeal by the Customs Excise and Service Tax Appellate Tribunal. The Judicial Tribunal has been set up in order to decide not only the appeals against the Order-in-Original but even against the first Appellate Authority. Such a Tribunal is expected to apply its mind Judiciously, independently and impartially. Once the appeal has been disposed of in the manner noted above and without the consent of both sides, then, we are proceed to admit this appeal. Since we have found that the Appellant-Revenue has suffered serious prejudice on account of such dismissal of the appeal by a Judicial Tribunal then interest of justice would be served if we set aside the impugned order to the extent it disposes of the appeal finally. - waiver of pre-deposit will continue - Appeal restored before tribunal - Decided in favor of revenue.
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