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2020 (3) TMI 843 - HC - Central ExciseValuation - tin coils of width above 600 mm seized from the godown - non-speaking order - HELD THAT:- The Tribunal had not given any reason and had not considered the non-seizure, however made as if there was a seizure. When the order-in-original was challenged based on certain vital facts, the Tribunal, being the fact finding authority, ought to have given reasons for non-interference of the order-in-original. It is clear that the order of Tribunal is certainly a non-speaking order and the Tribunal failed to consider the grounds raised by the appellant. Merely reproduction of comments from the show cause notice or order-in-original is not sufficient for a Tribunal to dismiss the appeal filed by the appellant. Each and every ground raised should be sufficiently discussed by the Tribunal while passing any order, that too, upon recording the rival contentions raised by either parties before it. The order passed by the Appellate Authority does not show any light on such discussions and it is merely reproduction of the contents raised in the show cause notice. The Tribunal has not independently applied its mind for dismissal of the appeal. The Tribunal is obligated to record the reasons for its decision and bereft of such reasons in the order impugned, order of the Tribunal deserves to be set aside - the matter is remitted back to the Tribunal for fresh consideration on merits. Appeal allowed by way of remand.
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