TMI Blog2009 (7) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... f examination report which does not notice any change in the marks and name of the manufacturer - matter remand the matter back to the Tribunal - disposed of accordingly - 31 & 32 of 2008 - - - Dated:- 10-7-2009 - S.A. Bobde and F.M. Reis, JJ. REPRESENTED BY : Shri Shah, Advocate, for the Appellant. Shri S.K. Mishra, Advocate, for the Respondent. [Judgment per : S.A. Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee is entitled to credit if the goods have been legally imported and countervailing duty has been paid at the time of entry. He further submits that there is no discrepancy whatsoever between the goods that were found at the factory of the appellant and the goods referred to in the Bill of Entry and on which countervailing duty has been paid. Admittedly, there is not even a whisper that ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dversely affected by the fact that a different name of the manufacturer appears in the document. More importantly it appears that this contention made before us was also raised before the Tribunal and it is apparent from paras 3 4 of the impugned order dated 29-1-2008. However, while answering the question, the Tribunal has completely overlooked this submission and has decided the matter only on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion viz., entitlement of credit so that the two issues remain consolidated. 6. We, therefore, set aside the impugned order of the Tribunal and remand the matter back to the Tribunal for consideration in accordance with law. Needless to say that the Tribunal shall decide the matters afresh and all contentions of the parties are left open. 7. In the result, both the Central Excise Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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