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2021 (3) TMI 698 - HC - Central ExcisePrinciples of natural Justice - the order of Appellate Tribunal passed without dealing with any of the submissions made by the appellant - overriding effect of Rule 96ZP of Central Excise Act, 1944 on the provisions of Section 3A of the Central Excise Act, 1944 - validity of relying on the decision in the case of CCE Chandigarh Vs. Doaba Steel Rolling Mills [2011 (7) TMI 10 - SUPREME COURT] - HELD THAT:- It is well settled in law that even quasi-judicial authority, while exercising its statutory powers, has to assign reasons and based on the reasons assigned by it, has to record the findings. In other words, the Tribunal exercising the statutory power under the Act is required to apply its mind and record the findings. In any case, if the Tribunal relies on a particular decision, it is duty bound to examine, by assigning reasons, as to how the ratio of the aforesaid decision applies to the fact situation of the case. It is evident that the Tribunal has merely relied on the judgment of the Hon'ble Supreme Court in the case of DOABA STEEL ROLLING MILLS and has not even assigned any reason as to how the decision applies to the fact situation of the case - Thus, it is found that the order passed by the Tribunal is cryptic and suffers from the vice of non-application of mind. Matter remanded to the Tribunal for fresh adjudication after considering the submissions made at the Bar and to decide the matter by a speaking order - appeal allowed by way of remand.
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