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2017 (2) TMI 61 - AT - Central ExciseNeither the adjudication order nor the appellate order makes any head or tail of the issue. Therefore, matter is remanded to the appellate authority to bring the issue precisely to the public record and order passed in accordance with law - the law expects the appellate authority to discharge his duty in the manner required by law. The said expectation of law is embodied in section 35A(4) of Central Excise Act, 1944. Law is well settled that public authority should pass public order publicly for the judicial scrutiny. The present order failing to meet judicial scrutiny for its legal infirmity, deserves to be remanded for rehearing and passing appropriate order in accordance with law - appeal is remanded to appellate authority.
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