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2019 (1) TMI 128 - HC - Central ExciseRecovery of Central excise duty exemption availed with Interest and penalties - cancellation of Export License - Held that:- The Tribunal itself records that both sides were heard at length. If, that be so, the Tribunal was required to give proper reasons for its ultimate conclusions. The Tribunal's order is rather cryptic, does not bring out the full controversy, the arguments raised by both sides and Tribunal's conclusions on said contentions. Unreasoned orders leave the appellate Court the onerous task of finding out the facts and law from the sources outside of the judgment impugned before it. Even otherwise, as a final fact finding authority, the Tribunal is expected to examine all contentions of law as well as of facts. High Court in further appeal would entertain only substantial questions of law. The impugned judgment of the Tribunal is set aside - Appeals of both the appellants before the Tribunal are revived.
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