TMI Blog2019 (5) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... hority under the Act and is required to deal both with the question of fact and law. The Tribunal should not as a matter of course remand the issues before it to the Adjudicating Authority, unless investigation into facts is required and this can be best carried out by the Adjudicating Authority. In the present case, the impugned order only records certain decisions and proceeds to conclude tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside - Appeal of the respondent is restored to the Tribunal for passing the fresh order in accordance with law. - CENTRAL EXCISE APPEAL NO.201 OF 2018 - - - Dated:- 30-4-2019 - A.S.OKA AND M.S. SANKLECHA, JJ. Mr. J.B. Mishra and Mr. Sham Walve for the Appellant. P.C. : 1. This appeal under section 35G of the Central Excise Act (for short the said Act ) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs for the respondent despite service. 4. We find from the impugned order of the Tribunal had while allowing the appeal of the respondent, the issue of eligibility CENVAT credit to the respondent was remanded for fresh consideration. In spite of the above, the impugned order goes further to record that no penalty would be levied upon the respondent without any reasons in support. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on was of the applicability of law to the existing facts. The impugned order of the Tribunal while remanding the matter does not give any reasons to support its remand i.e. why it cannot adjudicate upon the matter on the basis of the material on record. Further, the impugned order deleted the penalty when the issue on merits is remanded to the Adjudicating Authority. This manner of dealing with an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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