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2006 (9) TMI 185 - SC - Central ExciseBenefit of Notification No. 281/86 - goods manufactured in the workshop within a factory - Validity of Tribunal's order - Held that:- The Tribunal has not recorded a clear finding that the production was not being carried out by the assessee in the workshop situated within the factory or that the goods were being used for repair or maintenance of the machinery installed therein. By cryptic and non-speaking order, the Tribunal has upheld the order passed by the Commissioner by applying the ratio of the decision of the Larger Bench in TISCO LTD. (2000 (4) TMI 55 - CEGAT, COURT NO. II, NEW DELHI) without recording a finding of fact that the production carried out by the appellant was not in the workshop situated within the factory or that the goods produced by it were not used for repair or maintenance of the machinery installed therein. It is not sufficient in a judgment to give conclusions alone but it is necessary to give reasons in support of the conclusions arrived at. The finding recorded by the Tribunal, being cryptic and non-speaking, is set aside and the case is remitted back to the Tribunal for a fresh decision by a speaking order - Decided in favour of assessee.
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