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2017 (8) TMI 1026 - HC - CustomsInterpretation of Statute - Whether in the circumstances of the case the CESTAT’s interpretation of the orders appealed against is correct having regard to their expressed terms? - Held that: - The error which apparently crept in inadvertently in two orders-in-appeal (of the Commissioner) was that even after recording express findings on substantial issue, a mere setting aside of the penalty was recorded. The CESTAT mindlessly endorsed those opinions in the assessee’s appeal. The CESTAT was constituted precisely for the purposes of lightening the burden of the higher judiciary which existed prior to its composition. It cannot view itself mechanically as a body which has an optional jurisdiction or one which chooses not to go into the substantial issue. Appeal allowed - decided in favor of appellant.
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