2018 (10) TMI 625

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..... Held that:- The Tribunal Vide order dated 24.11.2017 remanded the matter to the adjudicating authority, no conclusive finding was given by this Tribunal. Therefore, in my view, the issue on merit/facts/limitation was kept open for de-novo adjudication by the adjudicating authority. There is no error, as the matter was not conclusively decided - ROM application dismissed. - Application No. E/R .....

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..... the Cenvat Credit was denied on the part of the supplier by the inputs, therefore, there cannot be demand against the applicant this was also not considered. 3. Shri. Amit Kumar Mishra, Ld. Deputy Commissioner (AR) appearing on behalf of the Revenue supports the order of the Tribunal. He submits that considering all these issues raised by the applicant, the Tribunal has remanded the matter and .....

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