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2019 (8) TMI 1312 - HC - Central ExcisePrinciples of Natural Justice - non-speaking order - it is also claimed by the petitioner that the impugned order has given contradictory findings, as on one hand it holds that the petitioner disputes the due liability on merits while on the other it states that the petitioner is not contesting the duty liability - HELD THAT:- In case, according to the party / parties the facts are not properly recorded in the impugned order, then challenge to it cannot be before us that the impugned order has incorrectly recorded the petitioner’s submissions on facts. The remedy, if any, against the order of the Tribunal would be rectification application. However, in this case, we note that it is not a case of incorrect recording of submissions but recording of contradictory submissions and then dealing with appeal on the basis of only one submission. In fact, the Tribunal records the appellant's submission that the appellant denies its liability to duty on merits and immediately thereafter it records that as the duty has been paid, it does not dispute it - the order itself is unclear as to what exactly is the finding of the Tribunal on this fact. It is only thereafter that the issues can be framed and determined. There are no discussion in the impugned order on merits as to why the development cost incurred by the petitioner has nexus with the final product. In fact, the impugned order seems to proceed on the basis that as the petitioner has paid the duty without any dispute, it follows that duty liability is admitted - it could not have taken a contrary view on a principle without explaining the context which would justify a different view in the present facts. The impugned order dated 16th May, 2017 to the extent it relates to the petitioner is set aside and restored to the Tribunal for fresh disposal in accordance with law - petition allowed.
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