2024 (10) TMI 1541 - HC - Central Excise

Entitlement for the benefit of N/N. 20/2007 dated 25th April, 2007 which allow exemption to a new unit for a period of ten years - factual issues not addressed properly - violation of principles of natural justice - HELD THAT - The Tribunal in setting aside the orders of two adjudicating authorities, i.e. the order-in-original and the order of the Commissioner (Appeals), did not address itself properly to the factual issues which needed a detailed and threadbare determination - Prima facie it has not considered some vital and material evidence and has acted upon irrelevant materials to hold in favour of the respondent. This is the the highest Appellate authority to interfere with the order of the Tribunal only if there is a substantial question of law involved. No doubt as stated above, a substantial question of law is involved. But it would be in the fitness of things if this factual determination is made by the learned Tribunal. The impugned order of the Tribunal dated 31st March, 2023 set aside - entire matter remanded to CESTAT to consider the case de novo upon hearing the parties and decide the same by a reasoned order within three months from the date of communication of this order - appeal disposed off by way of remand.

Summary

The High Court of Meghalaya allowed an appeal under Section 35G of the Central Excise Act, 1944, remanding the matter back to the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) for a fresh consideration within three months. The Tribunal's decision was set aside due to not properly addressing factual issues and not considering vital evidence. The case involved determining if the respondent qualified for exemption benefits as a new industrial unit.