2009 (2) TMI 552 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi issued a review order in this case, which was signed by two different commissioners on different dates. The order was found to lack reasoning and and speaking points, failing to comply with the statutory mandate of Section 35B(2) of the Central Excise Act, 1944. The reviewing authorities were criticized for not providing a proper opinion based on governing facts, leading to the dismissal of the Revenue's appeal. The tribunal emphasized the importance of administrative discipline and ordered copies of the judgment to be sent to the Chief Commissioner and the Chairman of the Central Board of Excise and Customs for necessary instructions to avoid similar mistakes in the future. The Revenue's appeal was dismissed accordingly. The judgment was dictated and pronounced in open court by Shri D.N. Panda, J. with representation from Shri M.M. Singh, DR, for the Appellant and no representation for the Respondent. The case reference is 2009 (2) TMI 552 - CESTAT, New Delhi.