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2020 (1) TMI 195 - HC - Central ExciseClandestine removal - Commissioner had relied upon extensive evidence supported by detailed reasons to come to the conclusion that there was clandestine removal of excisable goods - HELD THAT:- The Tribunal by his impugned order dated 23rd July 2018 set aside that order - We regret to note that the reasons in support of its order are grossly inadequate and most unconvincing. If such detailed order of the Commissioner had to be set aside, the Tribunal ought to have backed its order with cogent reasons. After all, a huge amount of revenue is involved. There is perversity in the order of the Tribunal - Since questions of facts are involved, we do not think it fit to hear out the appeal but to remand it to the Tribunal to hear out the matter afresh - whole matter is remanded to the Tribunal to pass a reasoned order after hearing the parties within six months of communication of this order.
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