2009 (2) TMI 536 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi judgment citation 2009 (2) TMI 536 - CESTAT, New Delhi, delivered by Shri D.N. Panda, J., involved an appeal by the Revenue against the learned Appellate Authority's decision to grant partial relief to the Respondent instead of dismissing their appeal. Shri Atul Gupta, representing the Respondent, argued that the appellate authority's order was correct, referring to a previous decision in E/Appeal No. 55 from 20th March, 2008. The judge noted that the order lacked clarity on why the relief was granted and emphasized the importance of providing reasons for decisions. The judge highlighted that a reasoned and speaking order is necessary to meet legal scrutiny, as per Section 35A(4) of the Central Excise Act, 1944. Consequently, the matter was remanded to the Appellate Authority to issue a detailed order to ensure justice is served. The order was dictated and pronounced in open court.