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2018 (10) TMI 1711

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..... Appeal and the department representative opposes the Appeal. Thus this order being a non- speaking order is in breach of natural justice and cannot be sustained in law. The question is answered in the negative i.e. in favor of the Appellant Revenue and against the Respondent Assessee. - CENTRAL EXCISE APPEAL NO. 30 OF 2018 - - - Dated:- 23-10-2018 - M.S. SANKLECHA RIYAZ I. CHAGLA, J .....

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..... uestion of law. 4. At the request of the parties, the Appeal is disposed of finally at the stage of admission as the dispute is within a narrow compass. 5. We find that the impugned order dated 27th June, 2017 does not record the contentions / submissions made by the parties before it and consequently the manner in which the contentions / submissions of the parties are dealt with .....

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..... e and cannot be sustained in law. 6. In view of the above, the proposed question is answered in the negative i.e. in favour of the Appellant Revenue and against the Respondent Assessee. The order dated 27th June, 2017 is quashed and set aside and the Appeal is restored to the Tribunal for fresh disposal in accordance with law. 7. Appeal allowed in above terms. All contentions k .....

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