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M/s. Nandhi Spinning Mills (P) Limited Versus The Commissioner of Central Excise

2017 (11) TMI 654 - MADRAS HIGH COURT

Clandestine removal - dismissal of appeal by a non-speaking order - Held that: - The tribunal is a final fact finding authority. Though the tribunal has considered the grounds of appeal, there is no discussion - by relying on the decision of Punjab and Haryana High Court in the case of CCE Chandigarh Vs. Modern Alloys - 2010 (285) ELT 364 (P&H), tribunal dismissed the appeal - the impugned order is set aside and the matter is remitted to CESTAT, Chennai. CESTAT, Chennai is directed to issue noti .....

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ai, is challenged on many substantial questions of law, we are not inclined to delve into the same. But, going through the order, we are of the view that after extracting the submissions, CESTAT, Chennai, dismissed the appeal, by a non speaking order. At paragraph Nos.3 and 4, the tribunal ordered as hereunder. "3. When the appellate Commissioner found that there was falsification of records and appellant has no material to discard the allegation of Revenue, he held that there was clandesti .....

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le High Court of Madras in the case of Alagappa Cements Pvt. Ltd. Vs. CEGAT, Chennai - 2010 (260) ELT 511 (Mad.). We are also conscious that any grant of relief to the evader shall be a bonus to him following the judgment of the Hon'ble High Court of Himachal Pradesh in the case of CCE Vs. International Cylinders Pvt. Ltd. - 2010 (255) ELT 68 (H.P.)." 2. The tribunal is a final fact finding authority. Though the tribunal has considered the grounds of appeal, there is no discussion. Furt .....

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2004) 10 SCC 86, while dealing with an order passed by the State Consumer Disputes Redressal Commission, the Hon'ble Apex Court held that the appellate forum is bound to refer to the pleadings of the case, submissions of the counsel, necessary points for consideration, discuss the evidence, and then to dispose of the matter by giving valid reasons. (ii) In Tata Engineering & Locomotive Co. Ltd., v. Collector of Central Excise, Pune reported in 2006 (203) ELT 360 (SC), the Hon'ble Sup .....

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