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2018 (5) TMI 185 - CESTAT AHMEDABADCENVAT credit - invoices issued, but the materials were not supplied by M/s Annapurna Industries Pvt Ltd - the proceedings of Annapurna Industries Pvt Ltd has been though concluded, however, the issues raised and decided in the said case was not before the Ld Commissioner (Appeals) - Held that: - the Ld Commissioner (Appeals) has not discussed in detail the grounds raised in their appeal assailing the order of the adjudicating authority. Also, he could not have the benefit to take into consideration the judgment in Annapurna Industries Pvt Ltd's case, delivered subsequently. The appeals are remanded to the Ld Commissioner (Appeals) to decide the issues afresh on merit after taking into consideration the judgment of this Tribunal in Annapurna Industries Pvt Ltd case - appeal allowed by way of remand.
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