TMI Blog2018 (10) TMI 1550X X X X Extracts X X X X X X X X Extracts X X X X ..... tial question of law on non-speaking order only - other questions not maintainable and is dismissed. - CENTRAL EXCISE APPEAL NO. 62 OF 2018 - - - Dated:- 23-10-2018 - M.S. SANKLECHA RIYAZ I. CHAGLA, JJ. Mr. Mahesh Raichandani, i/b UBR Legal, for the Appellant. Mr. Sham Walve, a/w Ms. Sneha Prabhu, for the Respondent. ORDER : 1. This Appeal under Section 35G of the Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under a situation where the Appellant always had balance in its cenvat credit account (more than the amount under dispute) throughout the disputed period? (c) Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct and justified in passing a nonspeaking order which does not give any finding on the merits of the matter and the submissions of the Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aichandani very fairly states that no such submission has been recorded by the Tribunal. (d) In the above view, we have to proceed on the basis that the Appellant had not made any submission on merits of the demand otherwise the same would have been reflected in the impugned order of the Tribunal. In the absence of the impugned order being rectified, the facts stated therein have to be accept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss the issue as raised before the Tribunal and the Tribunal has occasion to decide/adjudicate upon the issue, no substantial question of law can be said to arise in the facts of the case. (d) In the above view, this is not entertained as it does not give rise to any substantial question of law. 5. The Appeal is admitted in the substantial question of law (c) above. 6. Shri. Walve, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
