2024 (2) TMI 1250 - SCH - Central Excise

Maintainability of appeal - Appellate jurisdiction - HELD THAT - This appeal can be disposed of on the short ground that the Custom, Excise and Service Tax Appellate Tribunal (the CESTAT) in exercise of its appellate jurisdiction has allowed the appeal filed by the Department without giving any reason whatsoever. For the reason that the decision is not accompanied by reasons, the judgment and order passed by the CESTAT is set aside and matter remanded back for consideration and passing appropriate orders giving reasons for its order. Appeal disposed off.

Summary

The Supreme Court set aside the judgment of the Custom, Excise and Service Tax Appellate Tribunal (CESTAT) as it was passed without reasons. The matter is remanded back for reconsideration. The Court requested CESTAT to expedite the disposal of the appeal from 2008.