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2017 (11) TMI 654 - MADRAS HIGH COURTClandestine removal - dismissal of appeal by a non-speaking order - Held that: - The tribunal is a final fact finding authority. Though the tribunal has considered the grounds of appeal, there is no discussion - by relying on the decision of Punjab and Haryana High Court in the case of CCE Chandigarh Vs. Modern Alloys - 2010 (285) ELT 364 (P&H), tribunal dismissed the appeal - the impugned order is set aside and the matter is remitted to CESTAT, Chennai. CESTAT, Chennai is directed to issue notice to both parties, provide opportunity, consider the issues raised in the appeal and pass orders on the appeal on merits and in accordance with law - appeal allowed by way of remand.
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