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2018 (8) TMI 1678 - HC - Central ExciseWhether on the facts and in the circumstances of the case the CESTAT was right in dismissing the appeal when the orders challenged before it have travelled beyond show cause notice and were bad in law and were passed in violation of principles of natural justice? Whether, on the facts and in the circumstances of the case, the CESTAT was justified in holding that the benefit of deemed credit under order No.TS/36/94TRU dated 1.3.1994 will not be available to the rerollers whose value of clearances have crossed ₹ 75 lakhs in a particular financial year? Whether on the facts and in the circumstances of the case, the CESTAT was right in holding that whatever interpretation was put on Notification No.1/93 would affect the availment of the benefit of the deemed credit order No.TS/36/94TRU dated 1.3.1994? Held that:- Division of this Court by its judgment VINUBHAI STEEL CO. PVT. LTD VERSUS COMMISSIONER OF CENTRAL EXCISE [2015 (3) TMI 746 - GUJARAT HIGH COURT] allowed the appeal and set aside the judgment of the Tribunal - the present appeal is also allowed - decided in favor of assessee.
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