TMI Blog2019 (11) TMI 1372X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal(s) on its own merit and ought not to have disposed of the same by a general observation, as is noticed from the analysis in the impugned judgment. The impugned judgment set aside - the appeal(s) are restored to the file of the High Court to its original number, for being considered afresh in accordance with law. - CIVIL APPEAL NO. 8824 OF 2019 (arising out of SLP(C)No.6999/2019) WITH C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Appeal Nos.79/2018,138/2018, 80/2018 and 81/2018 respectively. While issuing notice in these matters on 01.04.2019, the Court observed thus: Relying on observations in paragraph 13 of the judgment in Commissioner of Central Excise and Service Tax Vs. Ultra Tech. Cement Limited reported in (2018) 2 SCC 721, it is contended that the petitioner has specifically argued befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the proper perspective. Issue notice, returnable within four weeks. Dasti, in addition. Liberty to serve the Standing Counsel. We have heard learned counsel for the parties. Learned Counsel for the respondent(s) was at pains to persuade us to hold that the argument of the appellant is unstatable. We are not inclined to accede to this argument. In our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of above discussion, present appeal deserves to succeed and is accordingly allowed. Impugned judgment dated 10.10.2017 passed by the Tribunal is set aside. Order dated 28.09.2015 passed by the Adjudicating Authority to the extent of disallowance of CENVAT Credit on the aforementioned these aspects and interest thereon is confirmed. However, the matter is remanded back to the Tribunal for consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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