2014 (11) TMI 1182

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..... KURESHI AND HONOURABLE MR.JUSTICE VIPUL M. PANCHOLI  MR RJ OZA, ADVOCATE FOR THE APPELLANT ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. All these appeals are filed by the Department calling in question a common judgment dated 09.12.2013 passed by the Customs, Excise & Service Tax Appellate Tribunal allowing the appeals of the assessee relying on the decision of this Court i .....

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..... returns to the departmental authority indicating therein the availment of Cenvat Credit on such invoices. It is also undisputed that these invoices were found to be nonexistence during the relevant period. 2. Both sides agree that the issue involved in these cases is covered by the judgment of Hon'ble High Court of Gujarat in the case of Prayagraj Dyeing & Printing Mills Pvt. Ltd. v. Union .....

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..... h an exercise. Instead, we leave it to the Department to approach the Tribunal either for rectification or for recalling the order by pointing out relevant facts and the reason why the departmental representative might have been misled into giving such a concession. We are conscious that the concession on facts or law given by the legal representative of a party, may not bind the party. However, e .....

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