TMI Blog2016 (1) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... s also not been discussed by the Tribunal. For all the aforesaid reasons, we are satisfied that the order under appeal dated 3-11-2009 is not sustainable in its present form. It is set aside. The matter is remanded to the Tribunal for hearing the parties afresh. - Tax Case No. 104 of 2010 - - - Dated:- 20-7-2015 - Navin Sinha, C.J. and P. Sam Koshy, J. Shri Maneesh Sharma, Advocate, for the Appellant. None, for the Respondent. JUDGMENT [Judgment per : Navin Sinha, C.J.]. - The present appeal arises from order dated 3-11-2009 [2010 (262) E.L.T. 582 (Tribunal)] in Appeal No. E/254/2006-Excise Branch, passed by the Customs, Excise Service Tax Appellate Tribunal, New Delhi (hereinafter called the Tribunal ). 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made on its behalf that Tax Case (PR) No. 1843 of 2010 had been filed by it as cross-appeal. The order sheet of Tax Case (PR) No. 1843 of 2010 reveals that it stood dismissed for non-compliance of the peremptory order dated 29-9-2011 for removing the defects. 4. The order sheet dated 17-6-2015 adequately notices the past dates of appearances on behalf of respondent and that none was present on its behalf on the former date. The office note that no power had yet been filed on behalf of respondent was also noticed but the name of the Counsel was not appearing in the cause list. Pursuant to the directions in this regard, name of the Counsel for the respondent was printed in the cause list as noticed in the order dated 7-7-2015 when still th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of inputs which is intended for use in the manufacture of dutiable goods 7. Learned Counsel for the appellant on basis of the aforesaid Rule submits that it was a statutory obligation of the respondent to maintain separate accounts with regard to the inputs used by it regarding electricity sold to outsiders leviable to excise duty and that used for captive consumption not liable for excise duty to avail the benefit of Cenvat credit. Our attention is also invited to Section 11A sub-clause (4) of the Central Excise Act, 1944 (hereinafter called the Act ) which reads as follows : Where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, by the reason of - (a) fraud; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... physical impossibility. He lastly submits that the Tribunal has completely erred in relying upon paragraph M/s. Maruti Suzuki Ltd. (supra) which related to definition of the word input only and did not concern issues arising for consideration presently. 10. We have considered the submissions on behalf of the appellant. 11. A judgment of a Court has to be read in its entirety and not by culling out one paragraph of the same torn out of context. In (1987) 1 SCC 213 (Ambica Quarry Works v. State of Gujarat) it was observed : 18. .The ratio of any decision must be understood in the background of the facts of that case. It has been said long time ago that a case is only an authority for what it actually decides, and not what logica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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