2024 (7) TMI 1572 - HC - Central Excise

Liability to pay interest u/s 11AA of the Central Excise Act 1944 even though the order does not specify for the recovery of interest and even the notice did not propose levy of interest - order passed by Commissioner is unreasoned and passed in breach of principal of natural justice or not - HELD THAT - It is agreed that the impugned order is non speaking. No reasons are given. The impugned order dated 30th June 2017 is hereby quashed and set aside and the matter is remanded for denovo consideration.

Summary

The High Court of Bombay quashed an order passed by the CESTAT and remanded the matter for reconsideration due to lack of reasoning in the original order. The Court requested the CESTAT to dispose of the appeal related to a refund for the Financial Year 2011-2012 by December 31, 2024. All rights and contentions were kept open. The appeal was disposed of.