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2017 (12) TMI 731 - HC - CustomsWhether, in the facts and circumstances of the case, the Hon'ble CESTAT has passed a cryptic and non-speaking order without showing any reasoning or deliberation of the materials that were placed before it for consideration? Held that: - reliance placed in the case of M/s. A & S Textiles Ltd. Versus The Commissioner of Central Excise, Coimbatore [2017 (9) TMI 352 - MADRAS HIGH COURT], where it was held that Decision in NGA Steels (P) Limited's case [2016 (7) TMI 127 - MADRAS HIGH COURT], squarely applies to the case on hand, where it was held that When a specific plea regarding violation of principles of natural justice is raised, CESTAT, Chennai, is bound to record a specific finding, which is conspicuously absent. Appeal allowed - decided in favor of appellant.
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