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2023 (6) TMI 584 - CESTAT MUMBAIRecovery of interest on wrongly availed Cenvat Credit by the respondent/ assessee - appropriation of credit which admittedly the respondent/assessee has already reversed - penalty on the respondent under the provisions of Rule 15(2), Cenvat Credit Rules, 2004 r/w Section 11AC of Central Excise Act, 1944. HELD THAT:- The impugned order has been passed in a most unusual way. There is no reasoning given in reaching the conclusion. Although it’s a detailed order but in all those pages firstly the submissions of assessess’s has been recorded followed by the submissions of revenue and thereafter in last two lines it has been concluded that “In view of the above, the impugned order is set aside, with consequential relief as per law. Appeal allowed.” There is a basic principle that justice need not only be done but also seen to be done. There is neither any reasoning nor any finding that too while setting aside the reasoned order passed by the adjudicating authority. Assessee’s appeal was allowed by way of non-speaking order and entire adjudication order was set aside after citing one decision of Hon’ble Karnataka High Court which seems to be limited to the issue of interest liability - Learned Commissioner ought to have, after referring the contentions of the appellant, dealt with the same on merits and also ought to have dealt with each finding/reasoning recorded by the adjudicating authority in its Order-in-Original before setting aside the said order. Matter remanded back to the learned Commissioner (Appeals) for fresh disposal on its own merits in accordance with law after giving reasonable opportunity of hearing to both the side and also by giving reasoning/findings while arriving at any conclusion in the appeal filed by the assessee. Appeal allowed by way of remand.
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