TMI Blog2006 (9) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee in the workshop situated within the factory or that the goods were being used for repair or maintenance of the machinery installed therein. By cryptic and non-speaking order, the Tribunal has upheld the order passed by the Commissioner by applying the ratio of the decision of the Larger Bench in TISCO LTD. (2000 (4) TMI 55 - CEGAT, COURT NO. II, NEW DELHI) without recording a finding of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d (Control) Appellate Tribunal, New Delhi (for short 'the Tribunal') in Appeal Nos. E/3198/93-B, E/944/94-B, E/945/93-B E/954/94-B whereby the Tribunal while dismissing the appeal filed by the assessee has affirmed the order passed by the authorities below. Before the Tribunal, two fold submissions were raised: (1) Whether the appellant was entitled to avail the benefit of exemption u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laimed by the assessee was not available to the assessee in view of the decision of the Larger Bench in the case of TISCO Ltd. v. CCE, Madras - 2000 (118) E.L.T. 104 (T-LB) wherein the Tribunal had held that benefit of the notification is available (i) only for production within the workshop situated within a factory and (ii) used for repairs or maintenance of machinery installed therein. 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e machinery installed therein. It is not sufficient in a judgment to give conclusions alone but it is necessary to give reasons in support of the conclusions arrived at. The finding recorded by the Tribunal, being cryptic and non-speaking, is set aside and the case is remitted back to the Tribunal for a fresh decision by a speaking order in accordance with law after affording due opportunity to bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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