Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (6) TMI 400 - AT - Central ExciseDisallowance of Trade Discount - Held that:- Even though the issue of trade discount matter has traveled in past through different phases as above, ultimately that issue was resolved by Tribunal in the decision reported in [2007 (9) TMI 180 - CESTAT, CHENNAI] relating to the present respondent. - It is not necessary to dilate the issue further except ordering that Revenue appeal is dismissed in view of reaching of trade discount issue to finality by Tribunal. Validity of order passed - Non speaking order - Held that:- For the cryptic order passed by learned Commissioner (Appeals) in the present case and innumerable difficulties we faced to trace different past orders with the issues involved therein, before parting with this order, we may state that an order of an appellate authority to meet judicial scrutiny should be in clear terms, stating what is the matter in controversy before him, the points for his decision, the facts in issue, evidence tested, law applicable and reasons for the decision as well as his decision thereon. This is mandate of section 35(4) of the Central Excise Act, 1944 and similar provision enacted in Customs Act, 1962. Any deviation to such process, makes an order cryptic, unreasoned and non-speaking. - Decision in the case of Joint Commissioner of Income Tax, Surat Vs. Saheli Leasing & Industries Ltd. [2010 (5) TMI 9 - SUPREME COURT OF INDIA] - Decided against Revenue.
|