2008 (6) TMI 422 - AT - Central Excise

Summary

Issues: Appeal against order-in-appeal, lack of categorical findings, remand for reconsideration

In this judgment by the Appellate Tribunal CESTAT, Mumbai, the appeal was directed against the order-in-appeal, with the respondent filing a cross-objection as well. The Tribunal considered the submissions from both sides and reviewed the records. The Learned DR contended that the order of the Ld. Commissioner (Appeals) lacked categorical findings regarding the appeal's allowance or rejection. The impugned order highlighted the importance of promoting Ayurveda and herbal products due to the depletion of natural resources. However, the Tribunal observed that the Commissioner (Appeals) only concluded that the appeal should be admitted and the original order was infructuous, without expressing any views on the case's merits. Consequently, the Tribunal deemed the order incorrect and set it aside, instructing the Commissioner (Appeals) to issue a detailed order after reconsidering the matter and providing an opportunity for a personal hearing. The appeal was allowed for remand, and the cross-objection supporting the impugned order was also disposed of accordingly.