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2016 (5) TMI 563 - BOMBAY HIGH COURTValidity of Tribunal's order remanding the matter back for re-adjudication - CENVAT credit on common inputs and input services - Appellant contended that the Tribunal was in complete error in remanding the matter and the submission that the Commissioner has become functus officio is based on a communication, copy of which has been placed on file. Held that:- We do not think that the Tribunal has concluded the arguments raised before us of the Commissioner being functus officio in the light of the retrospective amendment. In such circumstances and when all opportunities are available to the assessee while pressing the application and the issue raised therein, all the more we do not entertain this appeal. It raises no substantial question of law. The Tribunal's order is not perverse or vitiated by any error of law apparent on the face of the record when it refuses to straight-away accept the stand of the assessee, but directs the officer in the department to examine the contentions on the same. - Decided against the appellant
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