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TMI Blog2015 (4) TMI 1241X X X X Extracts X X X X X X X X Extracts X X X X ..... os. A/11715-11727/2013, dated 9-12-2013 passed by the Tribunal. 2. The learned authorised representative for the Revenue submits that the Revenue filed appeal against the Final Order dated 9-12-2013 of the Tribunal before the Hon'ble Gujarat High Court. By Judgment dated 13-11-2014 in Tax Appeal No. 990 of 2014 in the matter of Commissioner of Central Excise and Customs, Surat v. Shri Labdhi Prints, the Hon'ble Gujarat High Court disposed the appeals with the direction to the Department to approach the Tribunal either by rectification or recalling the Final Order Nos. A/11715-11727/2013, dated 9-12-2013. He also drew the attention of the Bench para 3 of the instant application. It is submitted that the learned authorised representativ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which were raised by unknown/non-existing firms. It is undisputed in these cases that appellants herein filed monthly returns/ER 1 returns to the departmental authority indicating there in the availment of Cenvat credit on such invoices. It is also undisputed that these invoices were found to be non-existence during the relevant period. 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 of India - 2013 (290) E.L.T. 61 (Guj.) in assessee's favour. On perusal of the said judgment, we find it so. Since the issue involved in these cases is covered by their lordships decision, respectfully following the said de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tertaining the dispute of Department before us would deprive us of the analysis and opinion the Tribunal on the comparison of facts. In the result, subject to above liberty, all appeals are disposed of." 6. We find that the Tribunal passed the final order on the basis of the agreement of both the sides, as the issue involved in this case is covered by the decision of the Hon'ble Gujarat High Court. The Commissioner of Central Excise, in instant application contended that the Departmental Representative wrongly agreed before the Tribunal, as the Department has not accepted by the decision of the Hon'ble Gujarat High Court in the case of Prayagraj Dyeing & Printing Mills Pvt. Ltd. (supra). It is also contended that the authorised repres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in the interest of justice the Hon'ble Tribunal may permit the applicant to withdraw concession accorded by the learned Departmental Representative and thereon and consequently recall and review the order passed by this Hon'ble Tribunal allowing appeal of the respondent-assessee and decide the said appeal by considering the points of contentions set out herein and on its own merit by passing a reasoned order." 7. We find that the Tribunal had not given the detail findings in the Final Order dated 9-12-2013 as both sides in agreement that the decision of the Hon'ble Gujarat High Court in the case of Prayagraj Dyeing & Printing Mills Pvt. Ltd. (supra) is in favour of the assessee. The Hon'ble High Court observed that the Court can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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