9911796707
TMI Blog2018 (2) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant : Shri Vinay Pandey, Advocate For The Respondent : Shri Jatin Mahajan and Shri Amrito Das, Advocates Order On Board Per Thottathil B. Radhakrishnan, Chief Justice Notice already served. Respondent appears through counsel. This appeal is admitted. The matter taken up, on consent, for final hearing and heard accordingly. 1. The Revenue is in appeal. 2. The issue relates to CENVAT cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Limited. This issue is primarily and fundamentally a question of fact, which depends upon the terms of the contract between M/s Parle Biscuits Private Limited and M/s Ganesh Bakers Private Limited. 3. While we do not ignore the submission that M/s Parle Biscuits Private Limited has standard form contracts with different persons or establishments which it engages for the purpose of preparing it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, on that day it was minuted that after making certain submissions, the learned counsel for the Revenue sought an adjournment to seek clarification as to whether the decisions referred to in paragraph 5 of the impugned order of CESTAT were further challenged by the Department. On 03/07/2017, it was submitted on behalf of the Department that the Revenue had withdrawn the appeal filed against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment could not have been applied without affirmatively holding that the particular transaction which forms the foundation and the substratum of a subsequent case is selfsame. We say this because the Revenue appears to have been insisting that the contract documents as between M/s Parle Biscuits Private Limited and the respondent were not made available for adjudication before the departmental auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondent has projected before us the plea that if one were to go by the M.R.P., the question of refusal of the respondent's claim does not arise at all. We hasten to add that we have not expressed anything on the merits of rival contentions. We are sure that the Tribunal will expedite the final hearing, however, ensuring that both the parties are given adequate opportunity to place f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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