TMI Blog2019 (3) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating Authority. So far as other issues are concerned, we find that the impugned order of the Tribunal merely proceeds to record its conclusion. When an Appellate Authority is in agreement with the lower authority's decision, it does not absolve him to briefly indicate his reasons in the context of the submissions made in the appeal by the party. We find that on the above issues, the impugned order does not record any submissions made by the parties before it. This manner of dealing with an appeal by the Tribunal is not appreciated. The Tribunal is a final fact finding Authority under the Act. It must necessarily record the essence of dispute before it and give its findings on consideration of submissions made in the context of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 1,10,656/; and (iv) Whether the goods claimed to have been destroyed in the course of manufacture were to be subjected to levy of duty of ₹ 16,544/ 3. As the issue is in a very narrow compass, at the request of the parties, the appeal itself is taken up at this stage for disposal. 4. It is urged on behalf of the appellant that the impugned order of the Tribunal is a nonspeaking order. This as it has been passed without recording, much less considering the appellant's submissions made during the course of hearing before the Tribunal. Thus, the grievance of the appellant has not been addressed. It is submitted that in the above view, it would be appropriate that the impugned order is set aside and the appeal be rest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd (iv) as framed in the above substantial question of law are concerned, we find that the impugned order of the Tribunal merely proceeds to record its conclusion. When an Appellate Authority is in agreement with the lower authority's decision, it does not absolve him to briefly indicate his reasons in the context of the submissions made in the appeal by the party. We find that on the above issues, the impugned order does not record any submissions made by the parties before it. This manner of dealing with an appeal by the Tribunal is not appreciated. The Tribunal is a final fact finding Authority under the Act. It must necessarily record the essence of dispute before it and give its findings on consideration of submissions made in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law are concerned, we find that they do not record a single submission on the part of the appellant on the above issues. Therefore, in this case, we are not directing the parties to move the Tribunal in rectification application. This as the impugned order is ex-facie bad to the extent of issue nos. (i), (iii) and (iv) of the substantial question of law as it is clearly in breach of natural justice and displays a flaw in the decision making process. 9. Therefore, the impugned order of the Tribunal is set aside to the extent it decides the issue nos. (i), (iii) and (iv) of the above substantial question of law. The appeal is restored to the Tribunal for fresh decision on the above issues after consideration of the submissions made by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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