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TMI Blog2018 (6) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... r with Sham Walve ORDER P.C.: By order dated 23rd August 2017, the parties were put to notice that this appeal will be taken up for final disposal at admission stage on the substantial question of law noted in the said order. 2. The appellant has taken an exception to the judgment and order dated 29th September 2015 rendered by the Customs, Excise and Service Tax Appellate Tribunal (for shor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 77 was upheld. 4. The impugned judgment runs only in two pages. Paragraph2 of the judgment merely records that both the sides are heard and record is perused. Paragraph3 contains narration of facts. The Appellate Tribunal has not at all noted the gist of submissions canvassed across the bar. Paragraphs4 and 5 are the only paragraphs which purport to be the findings of the Tribunal, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts of the case in its correct perspective. We do not find any reason to interfere in such a reasoned order." 5. Thus, the Appellate Tribunal has not even bothered to record the gist of submissions made before it. The findings recorded are cryptic. The Appellate Tribunal has not adverted to the findings recorded by the first appellate authority. The Appellate Tribunal observed that the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Mumbai. The Appellate Tribunal shall decide the appeal afresh on its own merits in the light of the observations made in this order; (ii) We are sure that considering the fact that the appeal is of year 2011, necessary priority will be given for disposal of the appeal by the Appellate Tribunal; (iii) All contentions on merits are kept open. (iv) The appeal is partly allowed on the above t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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