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The General Manager, Telecom District, B.S.N.L. Versus The Commissioner Of Central Excise

2015 (10) TMI 713 - ALLAHABAD HIGH COURT

Validity of impugned order - whether the order passed by the First Appellate Authority can be set aside by the Tribunal without meeting the reasons recorded in the order of the First Appellate Authority - Held that:- Except for recording that there h .....

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proper to waive of the interest after recording a finding that the money had been deposited in the specific account of the Central Government and that to on day-to-day basis - minimum expected from the Tribunal was to pass a reasoned order, which may .....

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. For the Petitioner : Subodh Kumar,Udit Chandra For the Respondent : S.P. Kesarwani, Sr. S.C.,B.K. Singh Raghuvanshi ORDER Heard Sri Udit Chandra, learned counsel for the appellant-assessee and Sri B.K. Singh Raghuvanshi, learned counsel for the dep .....

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meeting the reasons recorded in the order of the First Appellate Authority. It would be worthwhile to reproduce the order of the Tribunal impugned in the present appeal dated 4th July, 2012. It reads as follows: "There is no dispute that there w .....

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the Tribunal impugned in the present appeal we find that except for recording that there has been delay in deposit of the service tax and the delay is to be compensated by interest, no other reasons have been recorded for upsetting the findings reco .....

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