2018 (5) TMI 1980 - HC - Central Excise

Validity of impugned order - Clandestine removal - HELD THAT - The matter needs remand before CESTAT for the reason impugned order is cryptic and does not note the relevant facts which are to be considered and thereafter finding returned on the subject whether there was a clandestine removal of fabrics by the appellant. Appeal restored for fresh decision.

Summary

The High Court of Rajasthan remanded the case back to CESTAT due to the cryptic nature of the impugned order, which did not consider relevant facts regarding clandestine removal of fabrics by the appellant. The appeal was disposed of, setting aside the order dated 7-11-2017, and directing CESTAT to reconsider the case with a focus on the evidence and reasons provided by both parties.