2014 (11) TMI 73 - AT - Central Excise

Validity of order passed - mechanical order passed - Held that - When the extract in the Final Order in 2014 (10) TMI 369 - CESTAT NEW DELHI is read with Para 4 of the present impugned order. Learned authority had a pre-determined mind to pass mechanical order as that was noticed in the past while disposing this appeal also. Therefore appeal is allowed for such mechanical order not being sustainable - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal due to a mechanical order being passed, similar to a previous case. The Revenue supported the impugned order, but the appeal was allowed as the authority had a pre-determined mind to pass a mechanical order.