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2017 (4) TMI 783 - HC - CustomsImposition of ADD - Vitrified/Porcelain Tiles - import from People's Republic of China (PRC) - The petitioner nos. 1 to 4 contend that they made no exports during the earlier period, hence the observations of the DA with respect to either the exports to India or to the related companies were unfounded and irrelevant to the aspect of dumping and injury - Held that: - the Court being mindful of the fact that the CESTAT was set up as a judicial body for hearing the appeals i.e. to deal with an order impugned before it on merits after discussing the details of the case. It is supposed to return a finding on the issues framed or raised before it. The impugned order evidently is shorn of such details or the rationale for arriving at the conclusion it has. Mere reference to paragraphs numbers of the Final Findings ex facie does not satisfy the requirements of passing a reasoned order. The petitioners’ case warrant a deep analysis and thorough adjudication. However, considering that the order on merits by this Court could well affect the pending appeals of the Domestic Industry, the Court is of the view that the case be remanded back to be heard and disposed off on its merits - appeal allowed by way of remand.
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