TMI Blog2012 (11) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order is essentially a cryptic and unreasoned one and not liable to be sustained in this appeal. It does require a fresh look and in depth debate and discussion both on facts and in law in the light of relevant rules, the decided case law on the subject cited at the bar by both the sides and then to return a finding by the Tribunal as to whether assessee is liable to pay any Excise duty on the items/goods in questions for which show cause notice was served on them or not and if held liable to pay then at what rate it is payable and under which heading/sub-heading it is payable and if not liable to pay any duty then why and on what basis it is not liable - Since the issue is of frequent occurrence involving sizable amount of duty if fou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are removed by the assessee as a scrap item and if it is held that such item is subjected to payment of duty then under what sub heading and by which name/classification and at what rate? 5. Having heard the learned Counsel for the parties and on perusal of the record of the case, we have formed an opinion to allow the appeal and while setting aside of the impugned order remand the case to the Tribunal for deciding the appeal filed by the assessee afresh on merits. 6. It is essentially for this reason we do not consider it necessary to mention the factual issues in detail and nor consider it necessary to record any finding on the merits of the controversy except to mention the facts and reasoning which persuaded us to form an opini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e items arising as a result of manufacture of rubber products. The issue also remains covered in favour of the assessee by the decision of the Tribunal in the case of Mysore Cement Ltd. 5. In the result, the appeal is allowed after setting aside the impugned order. The appellant shall be entitled to consequential relief, if any. 8. Mere perusal of the aforementioned impugned order of the Tribunal would go to show that Tribunal decided the issue in a very slipshod manner. In other words, the Tribunal did not go into the details of the issue and nor examined the issue in the light of various case law on the subject wherein the relevant rules applicable to the factual controversy of this case have been interpreted. 9. Both the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es shall cite the entire case law on the subject including the relevant rules governing the issue while arguing the appeal before the Tribunal. 12. As a consequence of foregoing discussion, the appeal succeeds and is allowed. The impugned order is set aside. The appeal is remanded to the Tribunal for its fresh decision on merits strictly in accordance with law and the same shall be decided by the Tribunal uninfluenced by our observations on merits which we have refrained from making on our forming an opinion to remand the case for its fresh hearing. 13. Parties to appear before the Tribunal on 7th January, 2013 and produce the copy of this order to enable the Tribunal to decide the appeal within six months from the date of parties ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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