TMI Blog2019 (12) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... w in this regard been discussed by the learned Tribunal - HELD THAT:- We are inclined to set aside the order of the learned Tribunal with a direction to the Tribunal to pass a detailed and speaking order, on merits and in accordance with law, after hearing both the sides. Appeal allowed by way of remand. - Civil Miscellaneous Appeal No.1944 of 2018 - - - Dated:- 6-12-2019 - THE HON&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered by the Hon'ble Karnataka High Court in the case of Commissioner, LTU, Bangalore vs. Bill Forge Pvt. Ltd 2012(279) ELT 209 (Kar.) wherein after considering the Hon'ble Supreme Court decision in the case of UOI vs. Ind-Swift Laboratories Ltd. 2011(265) ELT 3 (S.C.), the Hon'ble High Court held that in case the credit availed stands reversed, without utilization, no interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no detailed discussion of the judgments cited by them in the subject case nor has the later amendment of law in this regard been discussed by the learned Tribunal. The learned counsel for the Assessee also submitted that some of the contentions raised on the merits of the case have also not been discussed by the learned Tribunal. 3. In view of the aforesaid submissions, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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