2007 (8) TMI 210 - HC - Central Excise

Once the order of the Tribunal is the subject matter of the appeal before HC HC must have benefit of the reasons as to how the Tribunal has arrived at the decision of allowing or dismissing the appeal So matter is remanded to Tribunal to record the reason while arriving at a decision

Summary

The High Court Bombay allowed the appeal by Revenue, setting aside the impugned order due to lack of reasons provided by the Tribunal. The matter was remanded back to the Tribunal for a decision with proper reasoning. The appeal was allowed with no order as to costs.