TMI Blog2016 (6) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... bmission of the appellant and no finding was recorded about the taxability of services and the analysis/discussions/findings of the adjudication are very shoddy. It had been highly and conspicuously nonspeaking, non-reasoned, arbitrary and cavalier while passing the order. The adjudicating authority had passed the order without application of mind and such orders adversely and severely impinge upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the revenue under Section 35G of the Central Excise Act, 1944 (in short, the Act ) read with Section 83 of the Finance Act, 1994 (for brevity the 1994 Act ) against the order dated 18.3.2015 (Annexure A-1) passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as the Tribunal ) claiming the following substantial questions of law:- (i) Whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal along with stay application before the Tribunal. The Tribunal vide order dated 18.3.2015 (Annexure P-1) allowed the appeal and imposed costs of ₹ 25,000/- on the adjudicating authority payable to the Prime Minister's National Relief Fund. Hence, the present appeal. 4. We have heard learned counsel for the appellant. 5. The Tribunal had recorded that the analysis of the adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant findings read thus:- It is admittedly unusual to copiously and verbatim quote paragraphs from the adjudication order. However, it was felt necessary in the present case to do so to drive home the point that the adjudicating authority has been highly and conspicuously nonspeaking, non-reasoned, arbitrary and cavalier while passing the impugned order. Non-application of mind (o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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