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2004 (9) TMI 110 - SC - Central ExciseBenefits under Notification No. 297/1979 - Held that:- first appellate authority, i.e. the Collector of Central Excise (Appeals) had indicated reasons as to why it found the assessee-appellant to be entitled to benefits under the concerned notification. The CEGAT, while dealing with the appeals of the revenue did not specifically refer to the conclusions of the first appellate authority and did not indicate any reason as to why it was of the view that the conclusions were not correct. Least that was required to be done was to indicate reasons for differing with the Collector of Central Excise (Appeals)'s order. CEGAT has power to differ from the view expressed by the first appellate's authority. But that is not unbriddled power. When a different view is taken, reasons to support such view must be indicated clearly expressing as to why the lower authority's view is wrong. That has not been done in the instant case - Matter remitted back - Decided in favour of assessee.
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