TMI Blog2022 (5) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... instruction whether impugned order passed by appellate authority can be set aside and remanded back for deciding the matter afresh. It would appear that the appellate authority has not considered the judgement of this Court in case of GODREJ BOYCE MFG. CO. LTD. VERSUS UNION OF INDIA AND ORS. [ 2021 (11) TMI 157 - BOMBAY HIGH COURT ] - The said judgment is relied by the Petitioner to contend that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ram Ochani for the Respondents P.C. 1. The basic contention of the Petitioner is that the order impugned in the Appeal is beyond the show cause notice issued. The additional submissions of the present Petitioner and reliance placed by Petitioner in the case of Godrej Boyce Mgd. Co. Ltd. vs. Union of India and others, 2021 (11) TMI 157 decided by this Court has not at all been dea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appeal was not against the disallowance of ITC regarding the amount representing Cenvat credit or Cess. The only issue is regarding the admissibility of credit in the GST regime in respect of EC and EHEC and this appeal is not about admissibility of Credit. 4. We have considered the submissions. 5. On the first date, the predecessor bench of this Court on 21.12.2022 asked the learned C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o have been considered by the appellate authority. 6. In light of the above, impugned judgment of the appellate authority is quashed and set aside. The matter is remanded back to the appellate authority for deciding afresh. Of course, after considering the contention raised by the Petitioner, Petitioner shall appear before appellate authority on 31.05.2022. Appellate authority shall thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
