TMI Blog2019 (6) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice lies in the petitioner s grievance being adjudicated on the merits in appeal by the Commissioner (Appeal). In these circumstances, the order of the Commissioner (Appeal) and the CESTAT is set aside. Petition disposed off. - W.P.(C) 814/2019, CM APPL. 3591-3592/2019 - - - Dated:- 25-1-2019 - MR. S. RAVINDRA BHAT AND MR. PRATEEK JALAN JJ. Petitioner Through: Mr. Rupesh Ku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im was settled at ₹ 1,23,90,301/-. This was settled at net value excluding excise duty with CENVAT credit as has been availed by the petitioner. The petitioner claimed the reverse CENVAT credit of ₹ 2,95,020/- to the satisfaction of the Local Central Excise Officers. Since the insurance claim was ultimately settled and remitted to the petitioner including the claims towards ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This court has considered the averments in this petition and also heard counsel for the parties. The petitioner s limited grievance in these proceedings is to the rejection of its appeal. The reversal of CENVAT credit, which was the bone of contention was undoubtedly contested in the show cause notice. Having regard to the factual matrix, the court is of the opinion that the interest of justice l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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