TMI Blog2018 (2) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... /s Parle Biscuits Private Limited had a standard form contract, the decision rendered by the Tribunal in relation to a party who had or has transactions with that establishment 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. The ends of justice require the Tribunal to reconsider the appeal filed before it by the respondent and which has given rise to the order dated 25.08.2015 which is challenged by the Revenue in this appeal - appeal disposed off. - Tax Case No. 61 of 2017 - - - Dated:- 21-8-2017 - Shri Thottathil B. Radhakrishnan, CJ. And Shri Sharad Kumar Gupta, J. For The Appellant : Shri Vinay Pandey, Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts with different persons or establishments which it engages for the purpose of preparing its products, we cannot lose sight of the fact that issues relating to such contracts cannot be decided as a pure question of law which could be governed by judicial precedents. We say this in the context of the fact that certain decisions rendered in similar transactions where M/s Parle Biscuits Private Limited is involved with certain other establishments which prepare the product for sale, were relied on by either side, either to assert or deny the claim of the respondent for CENVAT credit. We may here and now state that in paragraph 5 of the impugned order of the CESTAT rendered on 25/08/2015, the learned Tribunal had proceeded making reference t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 authorities or the Tribunal. 4. In the aforesaid view of the matter, we are inclined to take a view that ends of justice require the Tribunal to reconsider the appeal filed before it by the respondent and which has given rise to the order dated 25.08.2015 which is challenged by the Revenue in this appeal. To facilitate this, we set-aside the Tribunal's order dated 25.08.2015 and remit that appeal for reconsideration in accordance with law, leaving open the right of the respondent to make all submis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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