2015 (6) TMI 983

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..... for the Respondent. JUDGMENT [Judgment per : Ravi Malimath, J.]. - The Superintendent of Central Excise on visit to the respondent's unit noticed that the assessee had wrongly availed the Cenvat credit on imported capital goods based on a reconstructed bills of entry. A show cause notice was issued seeking recovery under the Central Excise Act and Rules. On a reply being filed and considered .....

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..... )     Whether the Tribunal was right in distinguishing the case on its facts and not on the merits or the principles followed. 3. Learned counsel for the appellant contends that the matter is squarely covered by the order of the Division Bench of this Court dated 8th September, 2011 passed in CEA 92/2007 = 2014 (301) E.L.T. 49 (Kar.). 4. Counsel for the respondent i .....

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..... he bar, that aggrieved by the said order, the assessee has taken up the matter before the Hon'ble Supreme Court in Special Leave Petition (Civil) No. 13203/2012 and the matter is pending adjudication. 7. In these circumstances, we find it appropriate that the present appeal be disposed of in terms of the earlier judgment of this Court as referred to herein above, since the questions of l .....

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