TMI Blog2013 (3) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... and initiated proceeding which is confirmed by lower authority. Both sides challenged the order before ld. Commr.(A). ld. Commr.(A) confirms the amount of demand. Aggrieved by this appellant filed an appeal before Tribunal. Held that - Tribunal find that the demand is not maintainable and made reliance on the above mentioned case of Karnataka High Court and accordingly the impugned order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of C.Ex. S.T., LTU, Bangalore vs. ABB Ltd. 2011 (23) S.T.R. 97(Kar.). 3. After hearing both sides we find that appeal itself can be disposed of at this stage. Therefore with the consent of both sides and after waiving the requirement of pre-deposit we take up the appeal for disposal. 4. Briefly stated the facts of the case are that the appellant availed CENVAT Credit on outwar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is that issue stands settled by the decision of Honble High Court of Karnatake at Bangalore in the case of A.B.B. Ltd. (supra) wherein the Honble High Court has held that for the period prior to 01.04.2008, CENVAT Credit on outward freight is admissible. The contention is that ld.Commissinoer(Appeals) is not having the power to remand the case to lower adjudicating authority in view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any merit in these appeals. The substantial questions of law raised are answered in favour of the assesses and against the revenue. 7. In these circumstances we find that the demand is not maintainable and accordingly the impugned order passed by ld.Commissioner(Appeals) is not sustainable. Honble Supreme Court in the case of Mill India Ltd. (supra) has held that Commissioners power has been t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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