TMI Blog2016 (5) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the order dated 1-8-2014 in its present form is held to be unsustainable as non-speaking and cryptic. It is set aside and the matter is remanded to the Tribunal for passing a reasoned and speaking order displaying complete application of mind to the facts, issues involved, the findings of the previous authorities along with the reasoned conclusions of the Tribunal. Nothing in the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is all the more necessary when the order is amenable to challenge before a superior Court or forum. 2. The present appeal has been filed under Section 35G of the Central Excise Act. Appeal lies to this Court only on questions of law. Only yesterday, in Tax Case No. 15 of 2015, by a reasoned order we have held that this Court cannot be converted into just another appellate forum of litigat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (6) why the issue is decided in a particular manner in favour of one party and against other by the Tribunal and lastly the Tribunal did not assign any reason and nor any decision of Apex Court or High Court was relied on in support of its conclusion. These infirmities, in our opinion, renders the impugned order totally unsustainable in law and hence it deserves to be set aside. 3. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contrary to Section 35G of the Act. 5. The order dated 1-8-2014 in its present form is held to be unsustainable as non-speaking and cryptic. It is set aside and the matter is remanded to the Tribunal for passing a reasoned and speaking order displaying complete application of mind to the facts, issues involved, the findings of the previous authorities along with the reasoned conclusions of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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