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TMI Blog2015 (1) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. JUDGMENT The Final Order, dated 26-7-2007 passed in Final order No. 926 of 2007 in Appeal No. E/979/2005 by the CESTAT is being challenged in the present Civil Miscellaneous Appeal. 2. The respondent is a manufacturer of moulded rubber products. During the period from July 2003 to March 2004, the respondent has availed CENVAT credit facilities. Under the said circumstances, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present Civil Miscellaneous Appeal has been preferred. 4. At the time of admitting the present Civil Miscellaneous Appeal, the following substantial question of law has been settled for consideration : - "Whether the CESTAT is correct in applying the ratio of Tribunal Orders where the facts involved are entirely distinct and different from the facts of the instant case?" 5. The l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings as well as orders passed thereon, has rightly allowed the appeal in question and therefore, the orders passed by the Appellate Tribunal does not require any interference. 7. As rightly pointed out on the side of the appellant, the Appellate Tribunal is bound to decide the rival facts put forth on either side. But, in the instant case, even though a specific contention has been put ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e side of the appellant need not be decided and altogether, the present Civil Miscellaneous Appeal is liable to be allowed. 8. In fine, this Civil Miscellaneous Appeal is allowed without costs and the orders passed in Order-in-Original, Order-in-Appeal by the Commissioner of Appeals and order passed in Appeal No. E/979/2005 by the CESTAT are set aside and the matter is remitted to the file o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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