2017 (12) TMI 1726

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..... ocate, for the Respondent. JUDGMENT By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has allowed the appeal filed by the assessee. 2. This Court while admitting the matter framed the following substantial question of law :- "(i) Whether as per the case the Learned Tribunal is correct in law in allowing the appeal of M/s. .....

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..... appellant contended that though complete paper book which is produced now on record, the Tribunal summarily in a cryptic manner has allowed the appeal. 4. We have gone through the order of CIT (A) as well as the Tribunal. The Tribunal in paras 6 & 7 has observed as under :- "6. On perusal of the records, we find that in whole of the adjudication, it is not coming out from the cords re .....

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..... ndestine removal of goods are quashed. Consequently, the impugned order is set aside. Appeals are allowed with consequential relief to the respondents. 5. However, Commissioner while considering the matter as well as the evidence in detail has observed in paras 27 to 37 but we are not reproducing the same for the sake of brevity. The Tribunal in our considered opinion has not given finding i .....

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